This notification, S.O. 3020(E), issued by the Ministry of Finance's Department of Revenue, Central Board of Direct Taxes on July 7, 2025, designates the Rajasthan Housing Board (PAN: AAALR0046F) as eligible for the provisions of sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961. This notification is effective from the assessment year 2024-25, contingent upon the Rajasthan Housing Board remaining a board constituted under the Rajasthan Housing Board Act, 1970 (Act No. 4 of 1970) and continuing to pursue purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. The notification number is 72/2025/F. No. 30019582024-ITAI. The issuing authority is Dy. Secy. MEENAKSHI SINGH.
Key Entities Referenced
New Delhi: The city where the notification was issued.
Ministry of Finance: The ministry under which the Department of Revenue operates.
Department of Revenue: The department responsible for the Central Board of Direct Taxes.
Central Board of Direct Taxes: The issuing authority for the notification.
Income-tax Act, 1961: The primary legislation referenced in the notification (Act 43 of 1961).
Rajasthan Housing Board: The entity being notified under the Income-tax Act, 1961.
Rajasthan Housing Board Act, 1970: The act under which the Rajasthan Housing Board was constituted (Act No. 4 of 1970).
MEENAKSHI SINGH: The Deputy Secretary who signed the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-07072025-264437
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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.ं 2953] नई ददल्ली, सोमिार, िलु ाई 7, 2025/आर्ाढ़ 16, 1947
No. 2953] NEW DELHI, MONDAY, JULY 7, 2025/ASHADHA 16, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई ददल्ली, 7 िुलाई, 2025
का.आ. 3020(अ).—केंर सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46ए) के
उप-खंड (ख) (जिस े इसके बाद "आयकर अजधजनयम" कहा िाएगा) द्वारा प्रदत्त िजियों का प्रयोग करत े हुए एतद्द्वारा
“रािस्ट्थान हाउससग बोड”ड (पैन: AAALR0046F) (जिसे इसके बाद "जनधाडररती" कहा िाएगा), रािस्ट्थान हाउससग बोड ड
अजधजनयम,1970 (1970 का अजधजनयम संख्या 4) के तहत गरित बोड ड को, उि खडं के प्रयोिनों के जलए अजधसूजचत
करती ह।ै
2. यह अजधसूचना कर जनधाडरण िर्ड 2024-25 स े प्रभािी होगी, बित े दक जनधाडररती आयकर अजधजनयम की धारा
10 के खंड (46ए) के उपखंड (क) म ें जिजनर्ददष्ट एक या अजधक प्रयोिनों के साथ ‘रािस्ट्थान हाउससग बोड ड अजधजनयम,
1970’ (1970 का अजधजनयम संख्या 4) के तहत गरित बोड डबना रह।े
[अजधसूचना स ं 72 /2025/ फा. सं. 300195/8/2024-आईटीए-I]
मीनाक्षी ससह, उप सजचि
4451 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 7th July, 2025
S.O. 3020(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 “Rajasthan Housing Board” (PAN: AAALR0046F) (hereinafter referred to as “the assessee”), a board
constituted under the Rajasthan Housing Board Act, 1970 (Act No. 4 of 1970), 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 a board constituted under „the Rajasthan Housing Board Act, 1970‟ (Act No. 4 of 1970) 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. 72/2025/F. No. 300195/8/2024-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.