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The Central Government notifies an authority constituted under the Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam, 1965 as an entity eligible under clause (46A)(b) of section 10 of the Income-tax Act, 1961, granting tax exemption on specified income effective from assessment year 2024-2025, subject to the condition that the authority continues to exist under the said Act and pursues one or more purposes listed in sub-clause (a) of clause (46A). The memorandum certifies that retrospective effect does not adversely affect any person.
The Central Government notifies an authority constituted under the Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam, 1965 as an entity eligible under clause (46A)(b) of section 10 of the Income-tax Act, 1961, granting tax exemption on specified income effective from assessment year 2024-2025, subject to the condition that the authority continues to exist under the said Act and pursues one or more purposes listed in sub-clause (a) of clause (46A). The memorandum certifies that retrospective effect does not adversely affect any person.
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