Aligarh Development Authority tax exemption notified under section 10(46A), effective AY 2025 26, subject to statutory purpose condition. Central Government notifies Aligarh Development Authority as eligible for the specified income tax exemption, effective assessment year 2025 26, on condition that it continues to be an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 and performs one or more of the purposes specified in the relevant exemption clause; explanatory memorandum states no person is adversely affected by retrospective effect from the year of application.