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    <title>Tax Exemption on Specified Income of &quot;U.P. Awas Evam Vikas Parishad&quot; U/s 10(46A) of Income-tax Act, 1961</title>
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    <description>Notification recognises U.P. Awas Evam Vikas Parishad as an authority for the purposes of clause (46A) of section 10 of the Income-tax Act, making its specified income eligible for tax exemption, conditional on its constitution under the Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam, 1965 and continuation of one or more specified purposes; effective from the assessment year 2024-2025 with certification that no person is adversely affected by retrospective effect.</description>
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