Jhansi Development Authority notified as eligible for income-tax exemption under section 10(46A), effective AY2025-26, subject to conditions. Notification designates Jhansi Development Authority as eligible for income-tax exemption under clause (46A) of section 10, effective from the assessment year 2025-2026, conditional on the Authority's continuing constitution under the Uttar Pradesh Urban Planning and Development Act, 1973 and its fulfilment of the specified purposes; the memorandum certifies no person is adversely affected by retrospective effect.
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.
Jhansi Development Authority notified as eligible for income-tax exemption under section 10(46A), effective AY2025-26, subject to conditions.
Notification designates Jhansi Development Authority as eligible for income-tax exemption under clause (46A) of section 10, effective from the assessment year 2025-2026, conditional on the Authority's continuing constitution under the Uttar Pradesh Urban Planning and Development Act, 1973 and its fulfilment of the specified purposes; the memorandum certifies no person is adversely affected by retrospective effect.
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