Notification Granting Income Tax Exemption to Aligarh Development Authority under Section 10(46A) of the Income-tax Act, 1961

Last updated: 21 January 2026

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The Central Government has granted income tax exemption to the Aligarh Development Authority under Section 10(46A) of the Income-tax Act, 1961. This exemption is effective from the assessment year 2025-26. The authority must continue to be constituted under the Uttar Pradesh Urban Planning and Development Act, 1973, to maintain this status.

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.

FAQ :

The notification grants income tax exemption to the Aligarh Development Authority under Section 10(46A) of the Income-tax Act, 1961.

This exemption is effective from the assessment year 2025-26.

The Aligarh Development Authority must continue to be an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973, with purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.

The Aligarh Development Authority is constituted under the Uttar Pradesh Urban Planning and Development Act, 1973.

The notification states that no person is adversely affected by giving retrospective effect to this notification from the year of application made before the Board/Department.