Tax exemption under section 10(46A): Rajasthan State Seed and Organic Certification Agency notified as authority, effective assessment year 2024-2025 Central Government notifies Rajasthan State Seed and Organic Certification Agency (PAN: AAAAR4064L) as an authority constituted under the Seeds Act, 1966 for purposes of the income-tax exemption clause corresponding to clause 46A of section 10. The notification is effective from assessment year 2024-2025, conditional on the assessee continuing to be an authority under the Seeds Act with one or more specified purposes. An explanatory memorandum states no person is adversely affected by retrospective effect.