This is a notification from the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, issued on October 15, 2025. It concerns the Income-tax Act, 1961.
**Key Points:**
* **Subject:** Notification regarding the exemption of "Rajasthan State Seed and Organic Certification Agency" (PAN: AAAAR4064L) under Section 10 (46A) of the Income-tax Act, 1961.
* **Authority:** The notification is issued by the Central Government, exercising powers under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961.
* **Beneficiary:** "Rajasthan State Seed and Organic Certification Agency," constituted under the Seeds Act, 1966 (Act No. 54 of 1966), is notified for the purposes of the said clause.
* **Effective Date:** The notification is effective from the assessment year 2024-2025.
* **Condition:** The exemption is subject to the condition that the assessee (Rajasthan State Seed and Organic Certification Agency) continues to be an authority constituted under the Seeds Act, 1966, for one or more purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
* **Notification Number:** 152/2025/F. No. 300195/42/2024-ITA-I(Part).
* **Contact:** Meenakshi Singh, Dy. Secy.
* **Note:** This notification does not adversely affect any person by giving retrospective effect.
Key Entities Referenced
Income-tax Act, 1961: The Act under which the notification provides an exemption.
Section 10 (46A) of the Income-tax Act, 1961: The specific section of the Income-tax Act that grants the Central Government the power to issue the exemption notification.
Rajasthan State Seed and Organic Certification Agency: The entity being notified as exempt from income tax under the specified conditions.
Seeds Act, 1966: The act under which the 'Rajasthan State Seed and Organic Certification Agency' is constituted, a condition for the notification's validity.
Ministry of Finance: The ministry responsible for the notification, acting through the Department of Revenue and the Central Board of Direct Taxes.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-15102025-266948
CG-DxLx-xEG-I1D5H1x0x2x0 25-266948
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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.ं 4550] नई दिल्ली, बुधिार, अक्त बू र 15, 2025/आजि न 23, 1947
No. 4550] 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. 4679(अ).— केंर सरकार, आयकर अजधजनयम, 1961 (1961 का 43) (जिसे इसके बाि “आयकर
अजधजनयम” के रूप म ें संिर्भडत दकया िाएगा) की धारा 10 के खंड (46क) के उपखंड (ख) द्वारा प्रित्त िजियों का प्रयोग
करते हुए एतद्द्वारा “रािस्ट्थान राज्य बीि और िैजिक प्रमाणन अजभकरण” (पनै :AAAAR4064L) (जिसे इसके बाि
“जनधाडररती” के रूप में संिर्भडत दकया िाएगा) िोदक बीि अजधजनयम, 1966 (1966 का अजधजनयम संख्या 54) एक केंरीय
अजधजनयम के तहत गरित एक प्राजधकरण ह,ै को उि खडं के प्रयोिनों के जलए अजधसूजचत करती ह।ै
6888 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना जनधाडरण िर्ड 2024-25 से प्रभािी होगी, बिते दक जनधाडररती बीि अजधजनयम, 1966 (1966 का
अजधजनयम संख्या 54) एक केंरीय अजधजनयम द्वारा आयकर अजधजनयम की धारा 10 के खडं (46क) के उपखंड (क) म ेंजनर्िडष्ट
एक या अजधक प्रयोिनों के जलए गरित प्राजधकरण बना रहगे ा।
[अजधसूचना स.ं 152 /2025/फा. सं. 300195/42/2024-आईटीए-I(भाग)]
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. 4679(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 State Seed and Organic Certification Agency” (PAN: AAAAR4064L) (hereinafter referred to as
“the assessee”), an authority constituted under the Seeds Act, 1966 (Act No. 54 of 1966) a Central Act, 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 Seeds Act, 1966 (Act No. 54 of 1966) a Central Act, 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. 152 /2025/F. No. 300195/42/2024-ITA-I(Part)]
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.