This is a notification from the Ministry of Finance (Department of Revenue), issued by the Central Board of Direct Taxes on October 15, 2025.
* **Subject:** Notification regarding U.P. Awas Evam Vikas Parishad under Section 10(46A) of the Income-tax Act, 1961.
* **Notification Number:** S.O. 4680(E).
* **Purpose:** The Central Government notifies "U.P. Awas Evam Vikas Parishad" (PAN: AAAJU0103A), an authority constituted under the Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam, 1965 (U.P. Act No. 1 of 1966), for the purposes of clause (46A) of section 10 of the Income-tax Act, 1961.
* **Effective Date:** This notification is effective from the assessment year 2024-2025, conditional upon the assessee remaining an authority constituted under the Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam, 1965 (U.P. Act No. 1 of 1966) with specified purposes under sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
* **Notification Reference:** Notification No. 153/2025/F. No. 300195/60/2024-ITA-I.
* **Signatory:** Meenakshi Singh, Dy. Secy.
* **Explanatory Memorandum:** The notification does not adversely affect any person by giving it retrospective effect.
Key Entities Referenced
Income-tax Act, 1961: Central law that the notification refers to, specifically section 10 clause (46A), which is used to grant exemptions to certain entities.
U.P. Awas Evam Vikas Parishad: The primary entity being notified as exempt under the Income-tax Act. Also referred to as 'the assessee'.
Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam, 1965: The Uttar Pradesh law under which the 'U.P. Awas Evam Vikas Parishad' is constituted.
Ministry of Finance: The ministry under which the notification is issued, specifically the Department of Revenue and Central Board of Direct Taxes.
New Delhi: Location where the notification is issued.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-15102025-266949
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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.ं 4551] नई दिल्ली, बुधिार, अक्त बू र 15, 2025/आजि न 23, 1947
No. 4551] NEW DELHI, WEDNESDAY, OCTOBER 15, 2025/ASVINA 23, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 15 अक् तूबर, 2025
का.आ. 4680(अ).— केंद्र सरकार, आयकर अजधजनयम, 1961 (1961 का 43), (इसम ें 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
“उ.प्र. आिास एि ं जिकास पररषि” (पनै : AAAJU0103A) (इसम ें इसके पश्चात “जनधाडररती” के रूप म ें संिर्भडत), िोदक
“आिास एि ंजिकास पररषि अजधजनयम, 1965” (उ.प्र. अजधजनयम 1966 की संख्या 1) के अतं गडत गरित एक प्राजधकरण ह,ै
को उि खंड के प्रयोिनों के जलए अजधसूजचत करती ह।ै
6889 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना कर जनधाडरण िषड 2024-2025 स ेप्रभािी होगी, बित ेदक जनधाडररती आयकर अजधजनयम की धारा
10 के खंड (46क) के उप-खडं (क) म ें जनर्िडष्ट एक या अजधक प्रयोिनों के साथ उत्तर प्रिेि आिास एि ं जिकास पररषि
अजधजनयम, 1965 (उ.प्र. अजधजनयम 1966 की संख्या 1) द्वारा गरित प्राजधकरण बना रह।े
[अजधसूचना स.ं 153 /2025/फा. स.ं 300195/60/2025-आईटीए-I]
मीनाक्षी ससंह, उप सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को पूिडव्यापी प्रभाि िेने स े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. 4680(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 “U.P. Awas Evam Vikas Parishad” (PAN: AAAJU0103A) (hereinafter referred to as “the assessee”), an
authority constituted under the Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam, 1965 (U.P. Act No. 1 of 1966),
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 the Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam, 1965
(U.P. Act No. 1 of 1966) 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. 153 /2025/F. No. 300195/60/2024-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.
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and Published by the Controller of Publications, Delhi-110054.