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 New Okhla Industrial Development Authority

Issue Date: 17 July 2025 Published: 17 July 2025

Gazette ID: CG-DL-E-17072025-264762 Download PDF

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Core Purpose

The Central Government notifies the New Okhla Industrial Development Authority 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. 3265(E) dated 17th July, 2025, notifies the "New Okhla Industrial Development Authority" (PAN: AAALN0120A) under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961). This authority is constituted under the Uttar Pradesh Industrial Area Development Act, 1976 (U.P. Act No. 6 of 1976). The notification is effective from the assessment year 2024-2025, subject to the condition that the assessee continues to be an authority constituted under the Uttar Pradesh Industrial Area Development Act, 1976, 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 number is F. No. 300195/24/2024-ITA-I.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-17072025-264762 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 3195] NEW DELHI, THURSDAY, JULY 17, 2025/ASHADHA 26, 1947 4781 GI/2025 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 17th July, 2025 S.O. 3265(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 "New Okhla Industrial Development Authority" (PAN: AAALN0120A) (hereinafter referred to as “the assessee"), an authority constituted under the Uttar Pradesh Industrial Area Development Act, 1976 (U.P. Act No. 6 of 1976), 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 under the Uttar Pradesh Industrial Area Development Act, 1976 (U.P. Act No.6 of 1976) 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. 116 /2025/F. No. 300195/24/2024-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. KUMER CHAND Digitally signed by KUMER MEENA CHAND MEENA Date: 2025.07.17 19:04:01

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