On December 4th, 2025, the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes issued Notification S.O. 5600(E). 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 "Ajmer Development Authority" (PAN: AAALS0528D) as the assessee, an authority constituted under the Ajmer Development Authority, Act, 2013 (Act No.39 of 2013). The notification is effective from the assessment year 2024-25, provided the assessee continues to be an authority constituted under the Ajmer Development Authority, Act, 2013 (Act No.39 of 2013), 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 number is 168 /2025/F.No.300195/26/2024-ITA-I, and it was issued by Hardev Singh, Under Secretary. The notification does not adversely affect any person by giving it retrospective effect. It was uploaded by the Dte. of Printing at the 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: Governs income tax regulations, referenced to define the scope of the notification.
Ajmer Development Authority, Act, 2013: Defines the constitution and purpose of the Ajmer Development Authority.
Ministry of Finance: The government ministry responsible for this notification regarding direct taxes.
Ajmer Development Authority: The entity being notified by the Central Government in this notification.
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना कर जनधाडरण िर्ड 2024-25 स े प्रभािी होगी बिते, दक जनधाडररती अिमेर जिकास प्राजधकरण,
अजधजनयम, 2013 (अजधजनयम संख्या 39, 2013) के तहत गरित प्राजधकरण बना रह,े जिसका आयकर अजधजनयम की धारा
10 के खंड (46क) के उपखंड (क) में जनर्िष्टड एक या एक स ेअजधक प्रयोिन ह।ैं
[अजधसूचना स.ं 168 /2025/फा. सं. 300195/26/2024-आईटीए-I]
हरिेि ससंह, अिर सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को पूिडव्यापी प्रभाि िेने से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पडगे ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 4th December, 2025
S.O. 5600(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 "Ajmer Development Authority" (PAN: AAALS0528D) (hereinafter referred to as “the assessee”), an authority
constituted under the Ajmer Development Authority, Act, 2013 (Act No.39 of 2013), for the purposes of the said clause.
2. This notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee
continues to be an authority constituted under the Ajmer Development Authority, Act, 2013 (Act No.39 of 2013), 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. 168 /2025/F.No.300195/26/2024-ITA-I]
HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect 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.