**Executive Summary**
This notification, issued by the Ministry of Finance on January 6, 2026, grants tax exemption to the "Mussoorie Dehradun Development Authority" under Section 10(46A) of the Income-tax Act, 1961. The exemption is effective from the assessment year 2024-25, subject to certain conditions regarding the authority's constitution and regulatory framework.
**Key Points / Main Content**
* **Tax Exemption:**
* The "Mussoorie Dehradun Development Authority" (PAN: AAAAM4651Q) is notified for the purposes of clause (46A) of section 10 of the Income-tax Act, 1961.
* **Effective Date and Conditions:**
* The notification is effective from assessment year 2024-25.
* The exemption is conditional upon the authority continuing to be constituted under the Uttar Pradesh Urban Planning Development Act, 1973 (President's Act 11 of 1973).
* The exemption is conditional upon the authority continuing to be regulated under the Uttarakhand Urban and Country Planning Development (Amendment) Act, 2013, for specified purposes under section 10(46A) of the Income-tax Act.
* **Regulatory Framework:**
* The "Mussoorie Dehradun Development Authority" is constituted under the Uttar Pradesh Urban Planning Development Act, 1973.
* The "Mussoorie Dehradun Development Authority" is regulated under the Uttarakhand Urban and Country Planning Development (Amendment) Act, 2013.
* **No Adverse Impact:**
* The notification will not adversely affect any person by giving it retrospective effect.
**Impact Analysis**
**Mussoorie Dehradun Development Authority:**
* **Impact:** The authority receives tax exemption under Section 10(46A) of the Income-tax Act, 1961, potentially reducing its tax liabilities.
* **Action Required:** The authority must ensure it continues to meet the conditions specified in the notification, specifically regarding its constitution and regulation under the relevant acts, to maintain its tax-exempt status.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation under which the notification is issued, specifically referencing Section 10(46A).
Mussoorie Dehradun Development Authority: The entity being notified for tax exemption under Section 10(46A) of the Income-tax Act, 1961.
Uttarakhand Urban and Country Planning Development (Amendment) Act, 2013: Act regulating the notified authority.
Uttar Pradesh Urban Planning Development Act, 1973: Act under which the notified authority was initially constituted.
Central Board of Direct Taxes: The issuing authority (under the Ministry of Finance) responsible for the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-06012026-269136
CG-DxLx-xEG-I0D6H0x1x2x0 26-269136
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 77] नई दिल्ली, मगं लिार, िनिरी 6, 2026/पौष 16, 1947
No. 77] NEW DELHI, TUESDAY, JANUARY 6, 2026/PAUSHA 16, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 6 िनिरी, 2026
का.आ. 87(अ).— केंद्र सरकार आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खडं (46क) के
उप-खंड (ख) द्वारा प्रित्त िजियों का प्रयोग करत े हुए एतद्द्वारा “मसूरी िेहरािनू जिकास प्राजधकरण”,
(पैन: AAAAM4651Q) (इसमें इसके पश्चात् “जनधाडररती” कहा गया ह)ै , िोदक उत्तर प्रिेि िहरी जनयोिन जिकास
अजधजनयम, 1973 (राष्ट्रपजत अजधजनयम 1973 का 11) के तहत गरित प्राजधकरण ह ै और उत्तराखंड िहरी एिं ग्रामीण
जनयोिन जिकास (संिोधन) अजधजनयम, 2013 के तहत यथा जिजनयजमत ह,ै को उि खंड के प्रयोिनों के जलए अजधसूजचत
करती ह।ै
107 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना जनधारड ण िषड 2024-25 से प्रभािी होगी, बिते दक जनधाडररती उत्तराखंड िहरी एिं ग्रामीण
जनयोिन जिकास (संिोधन) अजधजनयम, 2013 के तहत यथा जिजनयजमत हो, तथा आयकर अजधजनयम की धारा 10 के खंड
(46ए) के उपखडं (क) म ें जनर्िष्टड एक या अजधक प्रयोिन के साथ उत्तर प्रिेि िहरी जनयोिन जिकास अजधजनयम, 1973
(राष्ट्रपजत अजधजनयम 1973 का 11) के तहत गरित प्राजधकरण बना रह।े
[अजधसूचना स.ं 03 /2026/फा. सं. 300195/14/2024-आईटीए-I]
हरिेि ससंह, अिर सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को पूिडव्यापी प्रभाि िेने से (बोड/डजिभाग के समक्ष आिेिन दकए िान ेके िष ड
स े प्रभािी) दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पडगे ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th January, 2026
S.O. 87(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 “Mussoorie Dehradun Development Authority”, (PAN: AAAAM4651Q) (hereinafter referred to as “the
assessee”), an authority constituted under the Uttar Pradesh Urban Planning Development Act, 1973 (President’s Act
11 of 1973) and as regulated under the Uttarakhand Urban and Country Planning Development (Amendment) Act, 2013,
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 an authority constituted under the Uttar Pradesh Urban Planning Development Act, 1973 (President’s
Act 11 of 1973) and as regulated under the Uttarakhand Urban and Country Planning Development (Amendment) Act,
2013 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. 03 /2026 F. No. 300195/14/2024-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.