Income-Tax Exemption Notification for Food Safety and Standards Authority of India under Section 10(46A) of the Income-tax Act, 1961

Last updated: 26 June 2025

Save Share

Quick Summary

The Central Government has issued a notification granting income tax exemption to the Food Safety and Standards Authority of India (FSSAI). This exemption is provided under Section 10(46A) of the Income-tax Act, 1961. The notification specifies that this exemption will be effective from the assessment year 2026-2027.

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 24th June, 2025 S.O. 2829(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 Food Safety and Standards Authority of India (PAN: AAAGF0023K) (hereinafter referred to as the assessee), an authority constituted under the Food Safety an

Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Notice & Circular Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

FAQ :

The notification grants income tax exemption to the Food Safety and Standards Authority of India (FSSAI) under a specific section of the Income-tax Act.

The exemption is granted under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961.

The authority being notified is the Food Safety and Standards Authority of India (FSSAI).

This notification shall be effective from the assessment year 2026-2027.

Yes, the exemption is subject to the condition that FSSAI continues to be an authority constituted under the Food Safety and Standards Act, 2006, for purposes specified in the relevant section of the Income-tax Act.

Notification No : Notification No. 68/2025/F. No. 300195/12/2025-ITA-I
Source : https://egazette.gov.in/(S(fnwoxpsnaybzavrlslvoywpz))/ViewPDF.aspx

Attached File : 322600_11472_264092.pdf

downloaded 1 times

88 Views Comment Share Income Tax Report

Notification posted by

CCI News Desk

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments