This notification, S.O. 5061(E), issued by the Ministry of Finance (Department of Revenue) - Central Board of Direct Taxes on November 7, 2025, notifies the "Ayodhya Vikas Pradhikaran (Ayodhya Development Authority)" [AAALA0206C] as an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President Act 11 of 1973) for the purposes of clause (46A) of section 10 of the Income-tax Act, 1961. This notification will be effective from the assessment year 2024-25, provided that the assessee remains 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 159/2025/F. No. 300195/58/2024-ITA-I, and it is certified that it does not adversely affect any person due to its retrospective effect. The issuing authority is Meenakshi Singh, Deputy Secretary.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation under which the notification is issued, specifically concerning exemptions.
Section 10(46A) of the Income-tax Act, 1961: Specific section of the Income-tax Act granting powers related to tax exemptions for certain authorities.
Ayodhya Vikas Pradhikaran (Ayodhya Development Authority): The entity being notified for tax exemption under the specified section of the Income-tax Act.
Uttar Pradesh Urban Planning and Development Act, 1973: The act under which the Ayodhya Vikas Pradhikaran is constituted, conditioning its tax exemption.
Ministry of Finance: The ministry responsible for issuing the notification through the Department of Revenue and the Central Board of Direct Taxes (CBDT).
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-07112025-267459
CG-DxLx-xEG-I0D7H1x1x2x0 25-267459
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4906] नई दिल्ली, िुक्रिार, निम्ब र 7, 2025/कार्तकड 16, 1947
No. 4906] NEW DELHI, FRIDAY, NOVEMBER 7, 2025/KARTIKA 16, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 7 निम् बर, 2025
का.आ. 5061(अ).— केंद्र सरकार, आयकर अजधजनयम, 1961 (1961 का 43), (इसमें इसके पश्चात "आयकर
अजधजनयम" के रूप म ेंसंिर्भडत) की धारा 10 के खंड (46क) के उप-खंड (ख) द्वारा प्रित्त िजियों का प्रयोग करत ेहुए एतद्द्वारा
“अयोध्या जिकास प्राजधकरण” (पैन: AAALA0206C)” (इसम ें इसके पश्चात “जनधाडररती” के रूप में संिर्भडत), िोदक उत्तर
प्रिेि िहरी जनयोिन और जिकास अजधजनयम, 1973 (राष्ट्रपजत अजधजनयम 1973 का 11) के अंतगडत गरित एक प्राजधकरण
ह,ै को उि खंड के प्रयोिनों के जलए अजधसूजचत करती ह।ै
7431 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना कर जनधाडरण िर्ड 2024-2025 से प्रभािी होगी, बित े दक करिाता आयकर अजधजनयम की धारा
10 के खंड (46क) के उप-खंड (क) में जनर्िडष्ट एक या अजधक प्रयोिनों के साथ उत्तर प्रिेि िहरी जनयोिन जिकास अजधजनयम,
1973 (राष्ट्रपजत अजधजनयम 1973 का 11) के अंतगडत गरित प्राजधकरण बना रह।े
[अजधसूचना स.ं 159 /2025/फा. सं. 300195/58/2024-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 पडगे ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 7th November, 2025
S.O. 5061(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 “Ayodhya Vikas Pradhikaran (Ayodhya Development Authority)” [AAALA0206C] (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 2024-25, 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 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. 159/2025/F. No. 300195/58/2024-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.
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.