Exemption under section 10(46A): Food Safety and Standards Authority of India notified as exempt authority, subject to continuing purposes. Notification designates the Food Safety and Standards Authority of India as an authority for purposes of the exemption under clause (46A)(b) of section 10, identifying the entity by PAN and its constituting statute, with effect from assessment year 2026-2027, conditional on the entity continuing as an authority under the Food Safety and Standards Act, 2006 and retaining one or more purposes specified in sub clause (a) of clause (46A) of section 10.