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 Puducherry Planning Authority

Issue Date: 17 June 2025 Published: 17 June 2025

Gazette ID: CG-DL-E-17062025-263912 Download PDF

Back to Feed

Core Purpose

The Central Government notifies the Puducherry Planning Authority for the purposes of income tax exemption under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961.

Detailed Summary

The Ministry of Finance (Department of Revenue), through the Central Board of Direct Taxes, issued Notification S.O. 2710(E) on 17th June, 2025, to notify the "Puducherry Planning Authority" (PAN: AAAAP3523E) for the purposes of sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961). This authority is constituted under the Pondicherry Town and Country Planning Act, 1969 (Act No.13 of 1970). The notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee continues to be an authority constituted under the Pondicherry Town and Country Planning Act, 1969, with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. The notification reference is No. 61 /2025/F. No. 300195/4/2024-ITA-I and it is signed by Meenakshi Singh, Deputy Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-17062025-263912 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 2645] NEW DELHI, TUESDAY, JUNE 17, 2025/JYAISTHA 27, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 17th June, 2025 S.O. 2710(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 the "Puducherry Planning Authority" (PAN: AAAAP3523E) (hereinafter referred to as “the assessee”), an authority constituted under the Pondicherry Town and Country Planning Act, 1969 (Act No.13 of 1970) for the purposes of the said clause. 2. This notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee continues to be an authority constituted under the Pondicherry Town and Country Planning Act, 1969 (Act No.13 of 1970) 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. 61 /2025/F. No. 300195/4/2024-ITA-I] MEENAKSHI SINGH, Dy, Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR SRIVASTAVA Date: 2025.06.17 22:18:09+0530

Never miss important gazettes

Create a free account to save gazettes, add notes, and get email alerts for keywords you care about.

Sign Up Free