This notification, S.O. 3854(E), issued by the Ministry of Finance's Department of Revenue, Central Board of Direct Taxes, on August 22, 2025, grants an exemption under clause 46 of section 10 of the Income-tax Act, 1961 to the Credit Guarantee Fund Trust for Animal Husbandry and Dairying (PAN: AACTC8610N). The Trust, constituted by the Central Government as part of the Prime Minister's Atma Nirbhar Bharat Abhiyan stimulus package, receives this exemption for specified income, including: (i) Guarantee Fees from Eligible Lending Institutions; (ii) Income from Mutual Funds; (iii) Miscellaneous Income; and (iv) Interest income from banks/financial institutions. The notification is subject to the conditions that the Trust (a) shall not engage in any commercial activity; (b) its activities and specified income remain unchanged; and (c) it shall file income tax returns as per section 139(4C)(g) of the Income-tax Act, 1961. This notification is deemed effective for the assessment year 2025-2026 (financial year 2024-2025) and applicable for assessment years 2026-2027, 2027-2028, 2028-2029 and 2029-2030 (financial years 2025-2026, 2026-2027, 2027-2028 and 2028-2029). The notification number is 139/2025, F. No. 300196/6/2025-ITAI, and it is issued by Meenakshi Singh, Dy. Secy.
Key Entities Referenced
Income-tax Act, 1961: A law mentioned in the context of powers conferred to the Central Government for notifications related to income tax exemptions.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for the notification.
Ministry of Finance: The government ministry under which the Department of Revenue and Central Board of Direct Taxes operate.
New Delhi: The city where the notification was issued.
Credit Guarantee Fund Trust for Animal Husbandry and Dairying: A trust constituted by the Central Government, and the main subject of the notification regarding income tax exemptions.
Atma Nirbhar Bharat Abhiyan: A stimulus package by the Prime Minister, as part of which the Credit Guarantee Fund Trust was created.
Department of Animal Husbandary and Dairying, Ministry of Fisheries, Animal Husbandary and Dairying: The government department responsible for the Credit Guarantee Fund Trust for Animal Husbandry and Dairying.
Meenakshi Singh: The Deputy Secretary who signed the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-22082025-265639
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CG-DLxx-ExG-I2D2E0x8x2x0 25-265639
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3749] नई दिल्ली, िुक्रिार, अगस्ट्त 22, 2025/श्रािण 31, 1947
No. 3749] NEW DELHI, FRIDAY, AUGUST 22, 2025/SHRAVANA 31, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 22 अगस्ट् त, 2025
का.आ. 3854(अ).— केन्द्र सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खडं (46) द्वारा
प्रदत्त शक्तियों का प्रयोग करते हुए एतद्द्वारा, उक्त खंड के प्रयोिनों के जलए 'पिुपालन और डये री के जलए ऋण गारंटी जनजध
रस्ट्ट (पैन: AACTC8610N)', िो दक उक्त बोड ड को होन े िाली जनम्नजलजखत संबंजधत आय के संबंध में, केंर सरकार द्वारा
पिुपालन और डेयरी जिभाग, मत्स्ट्य पालन, पिुपालन और डये री मंत्रालय, भारत सरकार द्वारा प्रधानमंत्री के आत्मजनभडर
भारत अजभयान प्रोत्साहन पैकेि के जहस्ट्से के रूप में गठित एक रस्ट्ट ह,ै को अजधसूजचत करती ह ैअर्ाडत्: -
i) ईएलआई (पात्र ऋणिाता सस्ट्ं र्ान) से गारंटी िल्ु क
ii) म्यूचुअल फंड से आय
iii) जिजिध आय
iv) बैंकों/जित्तीय संस्ट्र्ानों से ब्याि आय
5612 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना इन ितों के अधीन प्रभािी होगी दक 'पिुपालन और डेयरी के जलए ऋण गारंटी जनजध रस्ट्ट’-
(क) दकसी भी िाजणजययक गजतजिजध में संलग्न नहीं होगा;
(ख) गजतजिजधयााँ और जिसंबंजधत आय की प्रकृजत पूरे जित्तीय िर्ड में अपठरिर्तडत रहगे ी; और
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उप-धारा (4ग) के खंड (छ) के प्रािधान के अनुसार आयकर ठरटन ड
िाजखल करेगा।
3. यह अजधसूचना जित्तीय िर्ड 2024-2025 के जलए संबंजधत कर जनधाडरण िर्ड 2025-2026 के जलए लागू मानी िाएगी
और जित्तीय िर् ड2025-2026, 2026-2027, 2027-2028 और 2028-2029 स ेसंबंजधत कर जनधाडरण िर् ड2026-2027,
2027-2028,2028-2029 और 2029-2030 के जलए लागू होगी।।
[अक्तधसूचना स.ं 139/2025/फा. स.ं 300196/6/2025-आईटीए-I]
मीनाक्षी ससंह, उप सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को पूिडव्यापी प्रभाि िेने स ेदकसी भी व्यजक्त पर प्रजतकूल प्रभाि नहीं पडगे ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 22nd August, 2025
S.O. 3854(E).— In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961
(43 of 1961), the Central Government hereby notifies for the purposes of the said clause, ‘Credit Guarantee Fund Trust
for Animal Husbandry and Dairying (PAN: AACTC8610N)’, a Trust constituted by Central Government, as part of the
Prime Minister’s Atma Nirbhar Bharat Abhiyan stimulus package by Department of Animal Husbandary and Dairying,
Ministry of Fisheries, Animal Husbandary and Dairying, Govt. of India, in respect of the following specified income
arising to the said Trust, namely:
i) Guarantee Fees from ELI (Eligible Lending Institutions)
ii) Income from Mutual Funds
iii) Miscellaneous Income
iv) Interest income from banks/financial institutions.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
2. This notification shall be effective subject to the conditions that ‘Credit Guarantee Fund Trust for Animal
Husbandry and Dairying’–
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall remain unchanged throughout the financial
years; and
(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section
139 of the Income-tax Act, 1961.
3. This notification shall be deemed to have been applied for assessment years 2025-2026 relevant for the
financial years 2024-2025 and shall be applicable for assessment years 2026-2027,2027-2028, 2028-2029 & 2029-2030
relevant for the financial years 2025-2026, 2026-2027,2027-2028 & 2028-2029.
[Notification No. 139/2025/F. No. 300196/6/2025-ITA-I]
MEENAKSHI SINGH, Dy. Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
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