The Gazette of India, published by authority on Wednesday, October 15, 2025, contains a notification from the Ministry of Finance (Department of Revenue), specifically the Central Board of Direct Taxes. Notification S.O. 4678(E) declares that the Central Government is notifying the "Chennai Metropolitan Water Supply and Sewerage Board" (PAN: AAALM0037B) for the purposes of clause (46A) of section 10 of the Income-tax Act, 1961. The board is constituted under the Chennai Metropolitan Water Supply and Sewerage Act, 1978 (Tamil Nadu Act 28 of 1978). This notification is effective from the assessment year 2024-2025, provided the assessee continues to be a board constituted under the Chennai Metropolitan Water Supply and Sewerage Act, 1978 (Tamil Nadu Act 28 of 1978) 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. is 151/2025/F. No.300195/65/2024-ITA-I, and it is certified that giving this notification retrospective effect does not adversely affect any person. Meenakshi Singh, Dy. Secy.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation under which the notification is issued.
Section 10(46A) of the Income-tax Act, 1961: Specifies the section of the Income-tax Act that provides the powers for issuing the notification regarding tax exemptions.
Central Board of Direct Taxes: The department under the Ministry of Finance that issues the notification.
Chennai Metropolitan Water Supply and Sewerage Board: The entity being granted tax exemption under Section 10(46A) of the Income-tax Act, 1961.
Chennai Metropolitan Water Supply and Sewerage Act, 1978 (Tamil Nadu Act 28 of 1978): The act under which the Chennai Metropolitan Water Supply and Sewerage Board is constituted.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-15102025-266947
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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.ं 4549] नई दिल्ली, बुधिार, अक्त बू र 15, 2025/आजि न 23, 1947
No. 4549] NEW DELHI, WEDNESDAY, OCTOBER 15, 2025/ASVINA 23, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 15 अक् तूबर, 2025
का.आ. 4678(अ).— केंर सरकार, आयकर अजधजनयम, 1961 (1961 का 43) (जिसे इसके बाि "आयकर
अजधजनयम" के रूप में संिर्भडत दकया िाएगा) की धारा 10 के खंड (46क) के उपखडं (ख) द्वारा प्रित्त िजियों का प्रयोग
करते हुए एतद्द्वारा 'चेन्नई महानगर िल आपूर्तड और सीिरेि बोडड, (पैन: AAALM0037B) (जिसे इसके बाि “जनधाडररती”
के रूप में संिर्भडत दकया िाएगा) िो 'चेन्नई महानगर िल आपूर्तड और सीिरेि बोडड' 1978 (तजमलनाडु अजधजनयम 28,
1978) के तहत गरित एक बोड ड ह,ै को उि खंड के प्रयोिनों के जलए अजधसूजचत करती ह।ै
6887 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना जनधाडरण िर् ड2024-2025 से प्रभािी होगी, बिते दक जनधाडररती आयकर अजधजनयम की धारा 10
के खंड (46क) के उपखडं (क) में जनर्िडष्ट एक या अजधक प्रयोिनों के साथ 'चेन्नई महानगर िल आपूर्त ड और सीिरेि
अजधजनयम, 1978 (तजमलनाडु अजधजनयम 28, 1978) के तहत गरित बोड डबना रह े ।
[अजधसूचना स.ं 151 /2025/फा. सं. 300195/65/2024-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 15th October, 2025
S.O. 4678(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 “Chennai Metropolitan Water Supply and Sewerage Board” (PAN: AAALM0037B) (hereinafter referred to as
“the assessee”), a Board constituted under the Chennai Metropolitan Water Supply and Sewerage Act, 1978 (Tamil
Nadu Act 28 of 1978) 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 a Board constituted under the Chennai Metropolitan Water Supply and Sewerage Act, 1978
(Tamil Nadu Act 28 of 1978) 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. 151 /2025/F. No.300195/65/2024-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.