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