This notification, S.O. 3265(E), issued by the Ministry of Finance's Department of Revenue, Central Board of Direct Taxes, effective July 17, 2025, notifies the New Okhla Industrial Development Authority (NOIDA), PAN: AAALN0120A, as an entity eligible for the purposes of clause 46A of section 10 of the Income-tax Act, 1961 (43 of 1961). NOIDA is an authority constituted under the Uttar Pradesh Industrial Area Development Act, 1976 (U.P. Act No. 6 of 1976). This notification is effective from the assessment year 2024-2025, contingent upon NOIDA continuing to be an authority under the Uttar Pradesh Industrial Area Development Act, 1976, with purposes specified in sub-clause (a) of clause 46A of section 10 of the Income-tax Act. The notification number is 116/2025/F. No. 300195/242024-ITAI. MEENAKSHI SINGH, Dy. Secy.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Department of Revenue: A department under the Ministry of Finance.
Central Board of Direct Taxes: An agency under the Department of Revenue.
New Delhi: The location of the notification, likely the capital of India.
Income-tax Act, 1961: An Indian law pertaining to income tax.
New Okhla Industrial Development Authority: An authority constituted under the Uttar Pradesh Industrial Area Development Act, 1976.
Uttar Pradesh Industrial Area Development Act, 1976: An act of the Uttar Pradesh government.
Uttar Pradesh: A state in India where the New Okhla Industrial Development Authority is constituted.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-17072025-264762
xxxGIDHxxx
CG-DLxx-ExG-I1D7E0x7x2x0 25-264762
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3195] नई दिल्ली, बृहस्ट्प जतिार, िुलाई 17, 2025/आर्ाढ़ 26, 1947
No. 3195] NEW DELHI, THURSDAY, JULY 17, 2025/ASHADHA 26, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 17 िुलाई, 2025
का.आ. 3265(अ).— 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, केंर सरकार एतद्द्वारा
“न्द्यू ओखला औद्योजगक जिकास प्राजधकरण” (पनै : AAALN0120A) (इसमें इसके पश्चात “जनधाडररती” के रूप में संिर्भडत),
“उत्तर प्रिेि औद्योजगक क्षेत्र जिकास अजधजनयम”, 1976 (यूपी अजधजनयम, 1976 का 6) के तहत गरित एक प्राजधकरण को
उि खंड के प्रयोिनों के जलए अजधसूजचत करती ह।ै
2. यह अजधसूचना जनधाडरण िर्ड 2024-2025 स े इस ित ड के अध्याधीन होगी दक जनधाडररजत आयकर अजधजनयम की
धारा 10 के खडं (46क) के उप-खंड (क) में जिजनर्िडष्ट एक या एक से अजधक उद्देश्यों के साथ ‘उत्तर प्रिेि औद्योजगक क्षेत्र
जिकास अजधजनयम’, 1976 (यपू ी अजधजनयम, 1976 का 6) के तहत गरित एक प्राजधकरण बना रहगे ा।
[अजधसूचना संख्या 116 /2025/फा. सं. 300195/24/2024-आईटीए-I]
मीनाक्षी ससंह, उप सजचि
4781 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 17th July, 2025
S.O. 3265(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 “New Okhla Industrial Development Authority” (PAN: AAALN0120A) (hereinafter referred to as “the
assessee”), an authority constituted under the Uttar Pradesh Industrial Area Development Act, 1976 (U.P. Act No. 6
of 1976), 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 Industrial Area Development Act, 1976
(U.P. Act No.6 of 1976) 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. 116 /2025/F. No. 300195/24/2024-ITA-I]
MEENAKSHI SINGH, Dy. Secy.
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.