This notification, S.O. 3838(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, notifies the Kanpur Development Authority (PAN: AAALK0324M) for the purposes of clause 46A of section 10 of the Income-tax Act, 1961 (43 of 1961). The notification, dated August 21, 2025, designates the Kanpur Development Authority, an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President's Act 11 of 1973), as eligible for the specified tax benefits. This notification is effective from the assessment year 2024-2025, contingent upon the assessee's continued status as an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President's Act 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. The notification number is 137/2025/F. No. 300195/25/2024-ITAI. The issuing authority is Meenakshi Singh, Dy. Secy.
Key Entities Referenced
Income-tax Act, 1961: A law, specifically Act 43 of 1961, related to income tax.
Central Board of Direct Taxes: A government organization under the Ministry of Finance.
Kanpur Development Authority: An authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973.
Uttar Pradesh Urban Planning and Development Act, 1973: A state law under which the Kanpur Development Authority was constituted; President Act 11 of 1973.
Ministry of Finance: A department of the Government of India.
New Delhi: The location of the notification, which is a city and a union territory of India.
Meenakshi Singh: Designated as Dy. Secy. , signing the notification.
Kanpur, Uttar Pradesh: The city and state where the Kanpur Development Authority is located.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-21082025-265600
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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.ं 3733] नई दिल्ली, बृहस्ट्प जतिार, अगस्ट्त 21, 2025/श्रािण 30, 1947
No. 3733] NEW DELHI, THURSDAY, AUGUST 21, 2025/SHRAVANA 30, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 21 अगस्ट् त, 2025
का.आ. 3838(अ).— केंद्र सरकार, आयकर अजधजनयम, 1961 (1961 का 43), (इसमें इसके पश्चात "आयकर अजधजनयम" के
रूप में संिर्भडत) की धारा 10 के खंड (46क) के उपखंड (ख) द्वारा प्रित्त िजियों का प्रयोग करते हुए एतद्द्वारा कानपुर जिकास प्राजधकरण
(पैन: AAALK0324M) (इसमें इसके पश्चात "करिाता" के रूप में संिर्भडत), िोदक उत्तर प्रिेि नगर जनयोिन एिं जिकास अजधजनयम,
1973 (राष्ट्रपजत अजधजनयम 11, 1973) के अंतगडत गठित एक प्राजधकरण है, को उि खंड के प्रयोिनों के जलए अजधसूजचत करती ह।ै
2. यह अजधसूचना कर जनधाडरण िर्ड 2024-2025 से प्रभािी होगी, बिते दक करिाता आयकर अजधजनयम की धारा 10 के खंड
(46क) के उपखंड (क) में जनर्िडष्ट एक या अजधक प्रयोिनों साथ के साथ उत्तर प्रिेि नगर जनयोिन जिकास अजधजनयम, 1973 (राष्ट्रपजत
अजधजनयम 11, 1973) के अंतगडत गठित प्राजधकरण बना रह।े
[अजधसूचना सं. 137/2025/फा. सं. 300195/25/2024-आईटीए-I]
मीनाक्षी ससंह, उप सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को पूिडव्यापी प्रभाि िेने से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पडेगा।
5586 GI/2025 (1)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 21st August, 2025
S.O. 3838(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 Kanpur Development Authority (PAN: AAALK0324M) (hereinafter referred to as “the assessee”), an
authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President Act 11 of 1973),
for the purposes of the said clause.
2. This notification shall be effective from the assessment year 2024-2025, subject to the condition that the
assessee continues to be an authority constituted under the Uttar Pradesh Urban Planning Development Act, 1973
(President’s Act 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. 137/2025/F. No. 300195/25/2024-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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and Published by the Controller of Publications, Delhi-110054.