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of The Central Government, exercising powers under section 10(46A)(b) of the Income-tax Act, 1961, notifies a development authority constituted under the Ajmer Development Authority Act, 2013 as an eligible assessee for specified income tax exemption. The exemption applies from assessment year 2024-25, conditional on the authority's continued constitution under the 2013 Act and pursuit of one or more purposes listed in section 10(46A)(a). The notification is stated to have retrospective effect without adversely affecting any person. The authority's PAN is recorded, and the notification is issued by the competent officer of the Central Board of Direct Taxes.
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