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    <title>Tax Exemption on Specified Income of &quot;Punjab Urban Planning And Development Authority&quot; U/s 10(46A) of Income-tax Act, 1961</title>
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    <description>Notification designates Punjab Urban Planning And Development Authority (PAN AAALP0045J) as an authority under clause (46A)(b) of section 10, making specified income eligible for tax exemption from assessment year 2024 25, conditional on its continued constitution under the Punjab Regional and Town Planning and Development Act, 1995 and maintenance of one or more purposes set out in clause (46A)(a); explanatory memorandum states no person is adversely affected by retrospective effect.</description>
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