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<h1>Kota Development Authority's specified income notified as tax-exempt u/s 10(46A), effective from assessment year 2025-26 onward.</h1> 'Kota Development Authority', constituted under the Kota Development Authority Act, 2023, is notified for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby bringing its specified income within the scope of the tax exemption available under that clause. The notification applies from assessment year 2025-26 and operates subject to the continuing condition that the authority remains constituted under the Kota Development Authority Act, 2023 and continues to have one or more of the purposes specified in section 10(46A)(a); non-fulfilment of these conditions would disentitle it from the exemption for the relevant period.