**Executive Summary**
This notification, issued by the Central Board of Direct Taxes on March 25, 2026, officially designates the Haryana Urban Development Authority (now known as Haryana Shehri Vikas Pradhikaran) as a notified authority under the Income-tax Act, 1961. The notification is effective from the assessment year 2024-25. It carries a retrospective effect from the date of application, which the department certifies will not adversely affect any person.
**Key Points / Main Content**
**Statutory Notification**
* The Central Government, exercising powers under Section 10(46A)(b) of the Income-tax Act, 1961, notifies the Haryana Urban Development Authority (HUDA), currently known as Haryana Shehri Vikas Pradhikaran (HSVP).
* The assessee (PAN: AAAAH0087M) is recognized as an authority established under the Haryana Urban Development Authority Act, 1977.
**Applicability and Conditions**
* The notification is effective starting from the Assessment Year 2024-25.
* Continued eligibility is subject to the condition that the assessee remains an authority established under the Haryana Urban Development Authority Act, 1977.
* The authority must continue to function for one or more of the specific purposes outlined in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
**Retrospective Application**
* The notification applies retrospectively from the year the application was submitted to the Board/Department.
* An official certification confirms that this retrospective application does not result in any adverse impact on any individual or entity.
**Impact Analysis**
**Haryana Shehri Vikas Pradhikaran (formerly HUDA)**
**Impact**
The authority is now formally recognized under specific tax-exempt or restricted clauses of the Income-tax Act, 1961, providing legal clarity for its tax assessments starting from the 2024-25 assessment year.
**Action Required**
The authority must ensure it continues to operate within the specific purposes defined in the Haryana Urban Development Authority Act, 1977, and Section 10(46A)(a) of the Income-tax Act to maintain its notified status.
**Central Board of Direct Taxes (CBDT) / Income Tax Department**
**Impact**
The department establishes a clear regulatory framework for the tax treatment of the Haryana Shehri Vikas Pradhikaran for current and future assessments.
**Action Required**
Tax officials must apply the provisions of this notification when processing returns and conducting assessments for the assessee effective from Assessment Year 2024-25.
Key Entities Referenced
Haryana Shehri Vikas Pradhikaran: The authority (formerly known as Haryana Urban Development Authority) notified as an assessee for tax purposes under the Income-tax Act.
Income-tax Act, 1961: The primary central legislation under which the notification is issued, specifically referencing Section 10(46A) regarding tax exemptions or status.
Central Board of Direct Taxes (CBDT): The regulatory body within the Ministry of Finance responsible for issuing the notification and administering direct tax laws.
Haryana Urban Development Authority Act, 1977: The state legislation under which the Haryana Shehri Vikas Pradhikaran was established and continues to operate.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-25032026-271295
CG-DxLx-xEG-I2D5H0x3x2x0 26-271295
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1511] नई दिल्ली, बधु िार , माच ड25, 2026/चत्रै 4, 1948 13, 1947 26/पौर् 17, 1947
No. 1511] NEW DELHI, WEDNESDAY, MARCH 25, 2026/CHAITRA 4, 1948 ss, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 25 माचड, 2026
का.आ. 1576(अ).— केंर सरकार, आयकर अजधजनयम, 1961 (1961 का 43) (एतजममन् पश्चात जिसे “आयकर
अजधजनयम” से संिर्भडत दकया गया ह)ै की धारा 10 के खंड (46ए) के उपखंड (ख) द्वारा प्रित्त िजियों का प्रयोग करते हुए,
एतद्द्वारा, उि खंड के प्रयोिन के जलए हररयाणा अबडन डेब्लपमेण्ट ऑथाररटी (अब हररयाणा िहरी जिकास प्राजधकरण के
नाम से िाना िाता ह)ै (पैन AAAAH0087M) (एतजममन् पश्चात जिसे “जनधाडररती” स े संिर्भडत दकया गया ह)ै , हररयाणा
अबडन डेब्लपमण्े ट ऑथाररटी अजधजनयम, 1977 (हररयाणा अजधजनयम संख्या 1977 का 13) के तहत स्ट्थाजपत प्राजधकरण
के रूप म ेंअजधसूजचत करती ह।ै
2. यह अजधसूचना जनधाडरण िर्ड 2024-25 स े प्रभािी होगी, बितें दक जनधाडररती आयकर अजधजनयम की धारा 10 के खंड
(46ए) के उपखंड (क) म ें जिजनर्िडष्ट एक या एक से अजधक प्रयोिनों से हररयाणा िहरी जिकास प्राजधकरण अजधजनयम,
1977 [हररयाणा अजधजनयम सख्ं या 1977 का 13] के तहत स्ट्थाजपत प्राजधकरण बना रहता ह।ै
[अजधसूचना स.ं 29/2026/फा.सं.300195/19/2024-आईटीए-I]
हरिेि ससंह, अिर सजचि
2189 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
व्याख्यात्मक ज्ञापन
प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को पूिडव्यापी प्रभाि से (बोड/डजिभाग के समक्ष आिेिन दकए िाने के िर्ड स)े
लाग ूकरन े से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पड़ रहा ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 25th March, 2026
S.O. 1576(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 the Haryana Urban Development Authority (now known as Haryana Shehri Vikas Pradhikaran)
[AAAAH0087M] (hereinafter referred to as “the assessee”), an authority set up under the Haryana Urban
Development Authority Act, 1977 (Haryana Act No. 13 of 1977), 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 set up under the Haryana Urban Development Authority Act, 1977 (Haryana Act No. 13
of 1977) 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. 29 /2026 F.No.300195/19/2024-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.