**Executive Summary**
This notification from the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, notifies the "Aligarh Development Authority" as an authority under section 10(46A)(b) of the Income-tax Act, 1961. This notification is effective from the assessment year 2025-26. The notification number is 8/2026/F. No. 300195/4/2025-ITA-I, dated January 19, 2026.
**Key Points / Main Content**
* **Notification Details:**
* The "Aligarh Development Authority" (PAN: AAALA0082G) is notified as an authority under section 10(46A)(b) of the Income-tax Act, 1961.
* The authority is constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President's Act No. 11 of 1973).
* **Effective Date and Condition:**
* The notification is effective from the assessment year 2025-26.
* The notification is conditional upon the Aligarh Development Authority remaining an authority under the Uttar Pradesh Urban Planning and Development Act, 1973, with purposes specified in section 10(46A)(a) of the Income-tax Act.
* **Explanatory Note:**
* The notification's retrospective effect does not adversely affect any person.
**Impact Analysis**
**Aligarh Development Authority**
* **Impact:** Recognized under Section 10 (46A)(b) of the Income-tax Act, 1961, potentially granting certain tax benefits or exemptions.
* **Action Required:** Ensure continuous compliance with the Uttar Pradesh Urban Planning and Development Act, 1973, and maintenance of its status as an authority formed with the objectives specified in Section 10 (46A)(a) of the Income-tax Act to continue receiving the benefits.
**Ministry of Finance**
* **Impact:** Issuance and management of tax-related notifications.
* **Action Required:** Maintain records of the notification and its implications.
**Tax Payers / General Public**
* **Impact:** The explanatory memorandum confirms that no person is being adversely affected by giving retrospective effect to this notification.
* **Action Required:** None.
Key Entities Referenced
Income-tax Act, 1961: The act under which the notification is issued, specifically referencing section 10 clause (46A).
Uttar Pradesh Urban Planning and Development Act, 1973: The act under which the Aligarh Development Authority is constituted.
Aligarh Development Authority: The entity being notified under the Income-tax Act.
Ministry of Finance: The ministry issuing the notification through the 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.-19012026-269435
xxxGIDHxxx
CG-DLxx-ExG-I1D9E0x1x2x0 26-269435
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 232] नई दिल्ली, सोमिार, िनिरी 19, 2026/पौर् 29, 1947 26/पौर् 17, 1947
No. 232] NEW DELHI, MONDAY, JANUARY 19, 2026/PAUSHA 29, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 19 िनिरी, 2026
का.आ. 260(अ).—केन्द्र सरकार आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46क) के उपखंड (ख)
(एतजममन ् पश्चात ् जिसे “आयकर अजधजनयम” कहा गया ह)ै द्वारा प्रित्त िजियों का प्रयोग करते हुए एतद्द्वारा “अलीगढ़ जिकास
प्राजधकरण” (पैन:AAALA0082G) (एतजममन् पश्चात् जिसे “जनधारड रती” कहा गया ह)ै को, उत्तर प्रिेि िहरी जनयोिन और जिकास
अजधजनयम, 1973 (राष्ट्रपजत अजधजनयम संख्या 11/ 1973) के तहत गरित एक प्राजधकरण, को उि खंड के प्रयोिनों के जलए
अजधसूजचत करती ह।ै
2. यह अजधसूचना कर जनधाडरण िर्ड 2025-26 से प्रभािी होगी, बिते दक जनधाडररती आयकर अजधजनयम की धारा 10 के खंड (46क)
के उपखंड (क) में जिजनर्िडष्ट दकसी एक या एक से अजधक प्रयोिनों से उत्तर प्रिेि िहरी जनयोिन एिं जिकास अजधजनयम, 1973
(राष्ट्रपजत अजधजनयम संख्या 11/1973) के तहत गरित प्राजधकरण बना रह।े
[अजधसूचना सं. 8 /2026/फा. सं. 300195/4/2025-आईटीए-I]
हरिेि ससंह, अिर सजचि
स्ट्पष्टीकरण ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को भूतलक्षी प्रभाि (बोडड/जिभाग के समक्ष आिेिन दकए िाने के िर्ड से प्रभािी) िेने से
दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पडेगा।
368 GI/2026 (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 19th January, 2026
S.O. 260(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 “Aligarh Development Authority” (PAN:AAALA0082G) (hereinafter referred to as “the assessee”), an
authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President’s Act No.11 of
1973), for the purposes of the said clause.
2. This notification shall be effective from the assessment year 2025-26, subject to the condition that the assessee
continues to be an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973
(President’s Act No.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. 8 /2026/F. No. 300195/4/2025-ITA-I]
HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect (with effect from the year of
application made before the Board/Department) 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.