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 Yamuna Expressway Industrial Development Authority

Issue Date: 18 June 2025 Published: 18 June 2025

Gazette ID: CG-DL-E-18062025-263952 Download PDF

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Core Purpose

The Central Government notifies the Yamuna Expressway 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, issued Notification S.O. 2726(E) on June 18, 2025, in New Delhi. In exercise of powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government officially notifies the "Yamuna Expressway Industrial Development Authority" (PAN: AAALT0341D). This authority is constituted under the Uttar Pradesh Industrial Area Development Act, (No. 6 of 1976). This notification is effective from the assessment year 2024-2025, contingent upon the assessee continuing to be an authority constituted under the Uttar Pradesh Industrial Area Development 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. The notification reference is No. 63 /2025/F. No. 300195/32/2024-ITA-I, signed by Dy. Secy. Meenakshi Singh.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-18062025-263952 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY NEW DELHI, WEDNESDAY, JUNE 18, 2025/JYAISTHA 28, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 18th June, 2025 S.O. 2726(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 "Yamuna Expressway Industrial Development Authority" (PAN: AAALT0341D) (hereinafter referred to as “the assessee”), an authority constituted under the Uttar Pradesh Industrial Area Development 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, (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. 63 /2025/F. No. 300195/32/2024-ITA-I] MEENAKSHI SINGH, Dy. Secy.

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