This notification, S.O. 4166(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on September 15, 2025, notifies the Ghaziabad Development Authority (PAN: AAALG0072C) as an entity eligible for the purposes of clause 46A of section 10 of the Income-tax Act, 1961 (43 of 1961). The Ghaziabad Development Authority, constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President Act No. 11 of 1973), is thus recognized under the Income-tax Act. This notification is effective from the assessment year 2024-2025, contingent upon the Ghaziabad Development Authority maintaining its status as an authority under the Uttar Pradesh Urban Planning and Development Act, 1973 (President Act No. 11 of 1973) and fulfilling 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 1462025 (F. No. 300195402024-ITAI). The issuing authority is Meenakshi Singh, Dy. Secy.
Key Entities Referenced
Income-tax Act, 1961: A law referred to in the notification regarding powers conferred by subclause b of clause 46A of section 10.
Central Board of Direct Taxes: A department under the Ministry of Finance that issued the notification.
Ministry of Finance: The government ministry under which the Department of Revenue and Central Board of Direct Taxes operate.
Ghaziabad Development Authority: An authority notified by the Central Government, referred to as the assessee.
Uttar Pradesh Urban Planning and Development Act, 1973: The act under which the Ghaziabad Development Authority was constituted.
New Delhi: The city in India where the notification was issued.
Meenakshi Singh: The Deputy Secretary who signed the notification.
Mayapuri, New Delhi: Location of the Government of India Press.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-16092025-266175
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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.ं 4051] नई दिल्ली, सोमिार, जसतम्ब र 15, 2025/भाद्र 24, 1947
No. 4051] NEW DELHI, MONDAY, SEPTEMBER 15, 2025/BHADRA 24, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 15 जसतम्ब र, 2025
का.आ. 4166(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
गाजियाबाि जिकास प्राजधकरण (पैन: AAALG0072C) (इसमें इसके पश्चात “जनधाडररती” के रूप में संिर्भडत), िोदक उत्तर
प्रिेि नगर जनयोिन एि ं जिकास अजधजनयम, 1973 (राष्ट्रपजत अजधजनयम 11, 1973) के अतं गडत गरित एक प्राजधकरण ह,ै
को उि खंड के प्रयोिनों के जलए अजधसूजचत करती ह।ै
2. यह अजधसूचना कर जनधाडरण िर्ड 2024-2025 से प्रभािी होगी, बित े दक करिाता आयकर अजधजनयम की धारा
10 के खंड (46क) के उप-खडं (क) में जनर्िष्टड एक या अजधक प्रयोिनों के साथ उत्तर प्रिेि नगर जनयोिन जिकास अजधजनयम,
1973 (राष्ट्रपजत अजधजनयम 11, 1973) के अंतगडत गरित प्राजधकरण बना रह।े
6111 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
[अजधसूचना स.ं 146/2025/फा. सं. 300195/40/2024-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 September, 2025
S.O. 4166(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 “Ghaziabad Development Authority (PAN: AAALG0072C)” (hereinafter referred to as “the assessee”), an
authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President Act No.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 and Development Act, 1973
(President Act No.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. 146/2025/ F. No. 300195/40/2024-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.