Tax exemption notification for Uttarakhand Avas and Nagar Vikas Pradhikaran applies from assessment year 2025-26 subject to statutory conditions. Tax exemption is notified for Uttarakhand Avas and Nagar Vikas Pradhikaran under clause (46A) of section 10 of the Income-tax Act, 1961, by recognising it as an authority constituted under the Uttarakhand Urban and Country Planning and Development (Amendment) Act, 2013. The notification applies from assessment year 2025-26, subject to the authority continuing to satisfy the statutory purposes specified in the exemption provision and remaining constituted under the 2013 Amending Act.