**Summary:**
This notification, S.O. 4008(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on September 2, 2025, designates the Lucknow Development Authority (PAN: AAALL0016F) as a notified entity under Section 10(46A)(b) of the Income-tax Act, 1961. This designation, made 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), applies to the Lucknow Development Authority, an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President's Act 11 of 1973). The notification is effective from the assessment year 2024-25, contingent upon the Lucknow Development Authority continuing to be constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President's Act 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 142/2025(F. No. 300195/16/2024-ITA-I). The issuing authority is Meenakshi Singh, Dy. Secy.
Key Entities Referenced
Ministry of Finance: A department of the Government responsible for financial matters.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for direct tax administration.
Income-tax Act, 1961: The primary legislation governing income tax in India.
Central Government: The executive authority of the Union of India.
Lucknow Development Authority: An authority responsible for urban planning and development in Lucknow, Uttar Pradesh.
Uttar Pradesh Urban Planning and Development Act, 1973: A state law under which the Lucknow Development Authority was constituted.
New Delhi: The capital of India, and the location of the Ministry of Finance.
Meenakshi Singh: Dy. Secy. at Ministry of Finance, Department of Revenue
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-02092025-265889
xxxGIDHxxx
CG-DLxx-ExG-I0D2E0x9x2x0 25-265889
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3903] नई दिल्ली, मगं लिार, जसतम्ब र 2, 2025/भार 11, 1947
No. 3903] NEW DELHI, TUESDAY, SEPTEMBER 2, 2025/BHADRA 11, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 2 जसतम्ब र, 2025
का.आ. 4008(अ).— आयकर अजधजनयम, 1961 (1961 का 43) (इसमें इसके पश्चात “आयकर अधिधियम” के
रूप म ेंसंिर्भडत ह)ै की िारा 10 के खंड (46क) के उप-खंड (ख) द्वारा प्रदत्त शधियों का प्रयोग करते हुए केंद्र सरकार एतद्द्वारा
“लखिऊ जिकास प्राजधकरण” (पैन AAALL0016F) (इसमें इसके पश्चात “जनधाडररती” के रूप में संिर्भडत ह)ै उत्तर प्रिेि नगर
योिना और जिकास अजधजनयम, 1973 (राष्ट्रपजत अजधजनयम 1973 का 11) के तहत गरित प्राजधकरण ह,ै को उक्त खंड के
प्रयोिनों के जलए अजधसूजचत करती ह।ै
5854 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अधिसूचिा कर धििाारण वर्ा 2024-25 स ेप्रभावी होगी, बिते कक जनधाडररती आयकर अजधजनयम की धारा 10
के खंड (46क) के उप-खंड (क) म ें जनर्िडष्ट एक या एक से अजधक प्रयोिनों के साथ उत्तर प्रिेि नगर जनयोिन एि ं जिकास
अजधजनयम, 1973 (राष्ट्रपजत अजधजनयम 1973 का 11) द्वारा गरित प्राजधकरण बना रहगे ा।
[अधिसूचिा स.ं 142 /2025/फा. स.ं 300195/16/2024-आईटीए-I]
मीिाक्षी ससंह, उप सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को पूिडव्यापी प्रभाि िेने स ेदकसी भी व्यजक्त पर प्रजतकूल प्रभाि नहीं पडगे ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 2nd September, 2025
S.O. 4008(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 “Lucknow Development Authority” (PAN AAALL0016F) (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 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. 142 /2025/F. No. 300195/16/2024-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.