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

Notice Date : 24 June 2025

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)
NOTIFICATION
New 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 and Standards Act, 2006 (34 of 2006), for the purposes of the said clause.

2. This notification shall be effective from the assessment year 2026-2027, subject to the condition that the assessee continues to be an authority constituted under the Food Safety and Standards Act, 2006 (34 of 2006) 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. 68/2025/F. No. 300195/12/2025-ITA-I]
MEENAKSHI SINGH, Dy. Secy.

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.

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

Attached File : 322600_11472_264092.pdf

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