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 Food Safety and Standards Authority of India

Issue Date: 24 June 2025 Published: 24 June 2025

Gazette ID: CG-DL-E-24062025-264092 Download PDF

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Core Purpose

The Central Government notifies the Food Safety and Standards Authority of India 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), through the Central Board of Direct Taxes, issued Notification S.O. 2829(E) on June 24, 2025, exercising powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961). This notification formally recognizes the "Food Safety and Standards Authority of India" (PAN: AAAGF0023K), an authority constituted under the Food Safety and Standards Act, 2006 (34 of 2006), for the purposes of the said Income-tax Act clause. The notification becomes effective from the assessment year 2026-2027, contingent on the assessee continuing its status as an authority under the Food Safety and Standards Act, 2006, with one or more purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. This was issued as Notification No. 68/2025/F. No. 300195/12/2025-ITA-I.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-24062025-264092 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY NEW DELHI, TUESDAY, JUNE 24, 2025/ASHADHA 3, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 24th June, 2025 S.O. 2829(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 "Food Safety and Standards Authority of India" (PAN: AAAGF0023K) (hereinafter referred to as "the assessee"), an authority constituted under the Food Safety and Standards Act, 2006 (34 of 2006), for the purposes of the said clause. 2. This notification shall be effective from the assessment year 2026-2027, subject to the condition that the assessee continues to be an authority constituted under the Food Safety and Standards Act, 2006 (34 of 2006) 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. 68/2025/F. No. 300195/12/2025-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.

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