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The Central Government notified the Prayagraj Mela Pradhikaran as an exempt entity under Section 10(46A) of the Income-tax Act, 1961. The exemption is effective from the assessment year 2024-25, contingent upon the authority's continued status under the Uttar Pradesh Prayagraj Mela Authority Act, 2017. The notification specifically applies to the designated authority, granting tax exemption subject to maintaining its original statutory constitutional framework and prescribed organizational purposes.
The Central Government notified the Prayagraj Mela Pradhikaran as an exempt entity under Section 10(46A) of the Income-tax Act, 1961. The exemption is effective from the assessment year 2024-25, contingent upon the authority's continued status under the Uttar Pradesh Prayagraj Mela Authority Act, 2017. The notification specifically applies to the designated authority, granting tax exemption subject to maintaining its original statutory constitutional framework and prescribed organizational purposes.
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