Tax exemption under section 10(46A) recognises Prayagraj Mela Pradhikaran, subject to continued qualifying purposes. Notification designates Prayagraj Mela Pradhikaran (PAN: AAAGP1340M) as an authority for the purposes of clause (46A)(b) of section 10 of the Income-tax Act, making it eligible for exemption of specified income; the notification is effective from assessment year 2024-25 and is conditional on continued constitution under the State Act and retention of one or more purposes specified in sub-clause (a) of clause (46A).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 10(46A) recognises Prayagraj Mela Pradhikaran, subject to continued qualifying purposes.
Notification designates Prayagraj Mela Pradhikaran (PAN: AAAGP1340M) as an authority for the purposes of clause (46A)(b) of section 10 of the Income-tax Act, making it eligible for exemption of specified income; the notification is effective from assessment year 2024-25 and is conditional on continued constitution under the State Act and retention of one or more purposes specified in sub-clause (a) of clause (46A).
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