The Ministry of Finance (Department of Revenue), through the Central Board of Direct Taxes, issues Notification S.O. 260(E) in New Delhi on January 19, 2026. Exercising powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, the Central Government notifies "Aligarh Development Authority" (PAN: AAALA0082G) as "the assessee". This authority is constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President's Act No. 11 of 1973) for the purposes of the specified clause. The notification is effective from the assessment year 2025-26, contingent upon the assessee remaining an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973, with purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. This is Notification No. 8/2026/F. No. 300195/4/2025-ITA-I, issued by Hardev Singh, Under Secretary. It is certified that the notification does not adversely affect any person by giving retrospective effect.
Key Entities Referenced
Income-tax Act, 1961: Specifies the relevant provisions being applied, especially section 10.
Uttar Pradesh Urban Planning and Development Act, 1973: The Act under which the notified authority is constituted.
Aligarh Development Authority: The specific entity being notified under the Income-tax Act.
Central Board of Direct Taxes: The department within the Ministry of Finance issuing the notification.
Ministry of Finance: The primary governmental body responsible for the notification.
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 19th January, 2026
S.O. 260(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 “Aligarh Development Authority” (PAN:AAALA0082G) (hereinafter referred to as “the assessee”), an
authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President’s Act No.11 of
1973), 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 Urban Planning and Development Act, 1973
(President’s Act No.11 of 1973), 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. 8 /2026/F. No. 300195/4/2025-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.
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.