Rajasthan Housing Board Notified under Section 10(46A) of Income-tax Act, 1961

Last updated: 08 July 2025

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The Central Government has officially notified the Rajasthan Housing Board under Section 10(46A) of the Income-Tax Act, 1961. This notification grants the board specific tax benefits. The notification is effective from the assessment year 2024-25, provided the board continues to operate under the Rajasthan Housing Board Act, 1970.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 7th July, 2025

S.O. 3020(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 “Rajasthan Housing Board” (PAN: AAALR0046F) (hereinafter referred to as “the assessee”), a board constituted under the Rajasthan Housing Board Act, 1970 (Act No. 4 of 1970), 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 a board constituted under „the Rajasthan Housing Board Act, 1970‟ (Act No. 4 of 1970) 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. 72/2025/F. No. 300195/8/2024-ITA-I]
MEENAKSHI SINGH, Dy. Secy.

FAQ :

The Rajasthan Housing Board is a board constituted under the Rajasthan Housing Board Act, 1970.

The relevant section is Section 10(46A) of the Income-Tax Act, 1961.

This notification is effective from the assessment year 2024-25.

Yes, the Rajasthan Housing Board must continue to be a board constituted under the Rajasthan Housing Board Act, 1970, with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-Tax Act.

The notification was issued by the Central Government, specifically the Ministry of Finance (Department of Revenue) through the Central Board of Direct Taxes.

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Notification No : [Notification No. 72/2025/F. No. 300195/8/2024-ITA-I
Published in Income Tax
Source : https://egazette.gov.in/(S(gdquo4lxh1sedlnyduyip0qg))/ViewPDF.aspx

Attached File : 322600_11475_264437.pdf

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