The Ministry of Finance (Department of Revenue), via notification S.O. 100(E) dated January 7, 2026, notifies "Kota Development Authority" (PAN: AAAJK2043D), constituted under the Kota Development Authority Act, 2023 (Act No. 31 of 2023), as an authority for the purposes of clause (46A) of section 10 of the Income-tax Act, 1961. The notification is effective from the assessment year 2025-26, conditional on the assessee's continued constitution under the Kota Development Authority Act, 2023 (Act No. 31 of 2023) for purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. The notification number is [Notification No. 04 /2026/F. No. 300195/72/2024-ITA-I]. The Under Secretary, Hardev Singh, certifies that this notification will not adversely affect any person by giving retrospective effect. 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.
Key Entities Referenced
Income-tax Act, 1961: Governing legislation related to income tax in India, specifically section 10, clause (46A).
Kota Development Authority: Entity being notified under the Income-tax Act, 1961; PAN: AAAJK2043D
Kota Development Authority Act, 2023: Act under which the Kota Development Authority is constituted.
Ministry of Finance: Issuing ministry of the notification.
New Delhi: Location where the notification was issued.
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को पूिडव्यापी प्रभाि िेने से )बोडड/जिभाग के समक्ष आिेिन दकए िाने के
िर्ड से प्रभािी( दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पडगे ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 7th January, 2026
S.O. 100(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 “Kota Development Authority ”(PAN: AAAJK2043D) (hereinafter referred to as “the assessee”), an
authority constituted under the Kota Development Authority Act, 2023 (Act No. 31 of 2023) for the purposes of the
said clause.
2. This notification shall be effective from the assessment year 2025-26, subject to the condition that the assessee
continues to be an authority constituted under the Kota Development Authority Act, 2023 (Act No. 31 of 2023) 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. 04 /2026/F. No. 300195/72/2024-ITA-I]
HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect (with effect from the year of
application made before the Board/Department) to this notification.
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.