Exemption under section 10(46A) granted to Puducherry Planning Authority, effective from assessment year 2024-25 subject to conditions. Notification under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act notifies the Puducherry Planning Authority (PAN: AAAAP3523E) as an authority entitled to exemption from specified income, effective from the assessment year 2024-25, conditional on its continued constitution under the Pondicherry Town and Country Planning Act, 1969 and retention of one or more purposes specified in sub-clause (a) of clause (46A) of section 10.
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.
Exemption under section 10(46A) granted to Puducherry Planning Authority, effective from assessment year 2024-25 subject to conditions.
Notification under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act notifies the Puducherry Planning Authority (PAN: AAAAP3523E) as an authority entitled to exemption from specified income, effective from the assessment year 2024-25, conditional on its continued constitution under the Pondicherry Town and Country Planning Act, 1969 and retention of one or more purposes specified in sub-clause (a) of clause (46A) of section 10.
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