Ministry of Finance Department of Revenue Central Board of Direct Taxes

Notification u/s 10(46A) of the Income Tax Act, 1961 in the case of UP Awas Evam Vikas Parishad

Issue Date: 15 October 2025 Published: 15 October 2025

Gazette ID: CG-DL-E-15102025-266949 Download PDF

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Core Purpose

The Central Government notifies "U.P. Awas Evam Vikas Parishad" for the purposes of sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961.

Detailed Summary

The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, through Notification S.O. 4680(E) dated 15th October, 2025, issued from New Delhi, has notified "U.P. Awas Evam Vikas Parishad" (PAN: AAAJU0103A) under the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961). The U.P. Awas Evam Vikas Parishad is an authority constituted under the Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam, 1965 (U.P. Act No. 1 of 1966). This notification, identified as No. 153 /2025/F. No. 300195/60/2024-ITA-I and signed by Dy. Secy. Meenakshi Singh, is effective from the assessment year 2024-2025. Its effectiveness is conditional on the assessee continuing to be an authority constituted under the Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam, 1965, with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. An Explanatory Memorandum certifies that no person is adversely affected by giving retrospective effect to this notification.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-15102025-266949 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 4551] NEW DELHI, WEDNESDAY, OCTOBER 15, 2025/ASVINA 23, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 15th October, 2025 S.O. 4680(E).— In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as “the Income-tax Act"), the Central Government hereby notifies "U.P. Awas Evam Vikas Parishad" (PAN: AAAJU0103A) (hereinafter referred to as "the assessee"), an authority constituted under the Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam, 1965 (U.P. Act No. 1 of 1966), for the purposes of the said clause. 2. This notification shall be effective from the assessment year 2024-2025, subject to the condition that the assessee continues to be an authority constituted the Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam, 1965 (U.P. Act No. 1 of 1966) with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. [Notification No. 153 /2025/F. No. 300195/60/2024-ITA-I] MEENAKSHI SINGH, Dy. Secy. Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification.

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