Tax exemption notification for Urban Improvement Trust, Sikar applies from assessment year 2026-27 subject to continuing statutory conditions. The Central Government notifies Urban Improvement Trust, Sikar as an entity covered by clause (46A) of section 10 of the Income-tax Act, 1961, for specified income. The notification is effective from assessment year 2026-27, subject to the condition that the assessee continues to be a trust constituted under the Rajasthan Urban Improvement Act, 1959 and continues to have one or more of the purposes specified in sub-clause (a) of clause (46A).