This notification, S.O. 4009(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on September 2, 2025, grants income tax exemption to The Commissioners for the Rabindra Setu, Kolkata, PAN AABTT2734P, under clause 46 of section 10 of the Income-tax Act, 1961. The exemption applies to the following specified income: (a) Proceeds from Taxes of Municipalities, Municipal Corporations, and Railways; (b) Miscellaneous income from Rental and Maintenance charge, income for laying optical fibre cable, way leave rent, and Damage cost recoverable; and (c) Interest earned on bank deposits.
The notification is subject to the conditions that The Commissioners for the Rabindra Setu, Kolkata: (a) shall not engage in any commercial activity; (b) their activities and the nature of the specified income shall remain unchanged; and (c) shall file a return of income as per clause (g) of subsection (4C) of section 139 of the Income-tax Act, 1961.
This notification is deemed to have been applied for assessment years 2024-25, 2025-26, 2026-27, 2027-28 and 2028-29, relevant to financial years 2023-24, 2024-25, 2025-26, 2026-27 and 2027-28 respectively. The notification number is 1432025F, F. No. 300196122025ITAI, and was issued by Meenakshi Singh, Dy. Secy.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Central Board of Direct Taxes: An organization under the Department of Revenue, Ministry of Finance.
Income-tax Act, 1961: An act of the Parliament of India.
The Commissioners for the Rabindra Setu Kolkata: A body established under the Howrah Bridge Amendment Act, 1965.
Howrah Bridge Amendment Act, 1965: A West Bengal Act.
West Bengal: A state in India where Howrah Bridge Amendment Act, 1965 was enacted.
New Delhi: The location where the notification was issued.
Rabindra Setu Kolkata: A bridge in Kolkata, West Bengal.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-02092025-265893
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CG-DLxx-ExG-I0D2E0x9x2x0 25-265893
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3904] नई दिल्ली, मगं लिार, जसतम्ब र 2, 2025/भार 11, 1947
No. 3904] NEW DELHI, TUESDAY, SEPTEMBER 2, 2025/BHADRA 11, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 2 जसतम्ब र, 2025
का.आ. 4009(अ).— केन्द्र सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46) द्वारा
प्रदत्त शक्तियों का प्रयोग करते हुए, एतत्वारा, उक्त खडं के प्रयोिनों के जलए 'रबींर सेतु आयक्तु ' कोलकाता
(पैन-AABTT2734P), हािडा जिि (संिोधन) अजधजनयम, 1965 (1965 का पजिम बंगाल अजधजनयम XII) के तहत
स्ट्थाजपत एक जनकाय को होन े िाली जनम्नजलजखत जिजनर्िडष्ट आय के संबंध म ेंअजधसूजचत करती है, अथाडत: -
(क) नगर पाजलकाओं/नगर जनगमों और रेलिे के करों से प्राप्त आय;
(ख) दकराया और रखरखाि िुल्क स े जिजिध आय, ऑजटिकल फाइबर केबल जबछान े से प्राप्त आय, मागड दकराया,
िसूली योग्य क्षजत लागत; और
(ग) बैंक िमा पर अर्िडत ब्याि।
5855 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना जनम्नजलजखत ितों के अधीन प्रभािी होगी 'रबींर सेतु आयुक्त' कोलकाता:-
(क) दकसी भी िाजणजययक गजतजिजध में जलप्त नहीं होगी;
(ख) गजतजिजधयााँ और जिजनर्िडष्ट आय की प्रकृजत परू े जित्तीय िर्ड में अपररिर्तडत रहगे ी; और
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उप-धारा (4ग) के खंड (छ) के प्रािधान के अनुसार आयकर
ररिनड िाजखल करेगी।
3. यह अजधसूचना क्रमिः जित्तीय िर्ड 2023-24, 2024-25, 2025-26, 2026-27 और 2027-28 के जलए संबंजधत
कर जनधाडरण िर् ड 2024-25, 2025-26, 2026-27, 2027-28 और 2028-29 के जलए लाग ूमानी िाएगी।
[अक्तधसूचना स.ं 143/2025/फा. सं. 300196/12/2025-आईटीए-I]
मीनाक्षी ससंह, उप सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को पूिडव्यापी प्रभाि िेने से दकसी भी व्यजक्त पर प्रजतकूल प्रभाि नहीं पडगे ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 2nd September, 2025
S.O. 4009(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, ‘The Commissioners for the
Rabindra Setu’ Kolkata, (PAN AABTT2734P), a body established under the Howrah Bridge (Amendment) Act, 1965
(West Bengal Act XII of 1965), in respect of the following specified income arising to that body, namely:
(a) Proceeds from Taxes of Municipalities / Municipal Corporation and Railways;
(b) Miscellaneous income from Rental and Maintenance charge, income for laying optical fibre cable,
way leave rent, Damage cost recoverable; and
(c) Interest earned on bank deposits.
2. This notification shall be effective subject to the conditions that ‘The Commissioners for the Rabindra Setu’
Kolkata: -
(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 2024-25, 2025-26, 2026-27, 2027-
28 & 2028-29 relevant to financial years 2023-24, 2024-25, 2025-26, 2026-27 & 2027-28 respectively.
[Notification No. 143/2025/F. No. 300196/12/2025-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.
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.