The Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, issued a notification S.O. 101(E) on January 7, 2026, in New Delhi. This notification, made in exercise of powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, notifies "Gorakhpur Industrial Development Authority" (PAN:AAALG1185A) as the assessee, an authority 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 2025-26, contingent upon the assessee remaining an authority under the same U.P. Act, with purposes aligning with sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. Notification No. is 05 / 2026 /F.No. 300195/38/2025-ITA-I, issued by Hardev Singh, Under Secy. The notification does not adversely affect any person by giving retrospective effect.
Key Entities Referenced
Income-tax Act, 1961: The principal act governing income tax in India, referenced for clause 46A of section 10
Uttar Pradesh Industrial Area Development Act, 1976: The act under which Gorakhpur Industrial Development Authority is constituted
Gorakhpur Industrial Development Authority: The authority being notified under the Income-tax Act, 1961 for tax exemption purposes
MINISTRY OF FINANCE: The ministry issuing the notification regarding the tax status of Gorakhpur Industrial Development Authority.
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 स े )बोडड/जिभाग के समक्ष आिेिन दकए िाने के
िर्ड स े 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. 101(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 “Gorakhpur Industrial Development Authority (PAN:AAALG1185A), (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 2025-26, 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. 05 / 2026 /F.No. 300195/38/2025-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.
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