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"Punjab Urban Planning and Development Authority", constituted under the Punjab Regional and Town Planning and Development Act, 1995, is notified for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby bringing its specified income within the exemption framework applicable to notified authorities. The notification applies from assessment year 2024-25, and operates only so long as the authority continues to be constituted under the 1995 State Act and continues to have one or more purposes falling within section 10(46A)(a), failing which the exemption eligibility under section 10(46A) would not apply.
"Punjab Urban Planning and Development Authority", constituted under the Punjab Regional and Town Planning and Development Act, 1995, is notified for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby bringing its specified income within the exemption framework applicable to notified authorities. The notification applies from assessment year 2024-25, and operates only so long as the authority continues to be constituted under the 1995 State Act and continues to have one or more purposes falling within section 10(46A)(a), failing which the exemption eligibility under section 10(46A) would not apply.
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