https://www.taxtmi.com/notifications?id=144661 Notification designates Kota Development Authority (PAN: AAAJK2043D) as a notified authority under sub clause (b) of clause (46A) of section 10 of the Income tax Act, 1961, making specified income eligible for exemption. The designation takes effect from assessment year 2025 26, conditional on the Authority remaining constituted under the Kota Development Authority Act, 2023 and having one or more purposes in sub clause (a) of clause (46A). The explanatory memorandum notes retrospective effect to the year of application and that no person is adversely affected. en-us Wed, 07 Jan 2026 00:00:00 +0530 Thu, 08 Jan 2026 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144661 Notification designates Kota Development Authority (PAN: AAAJK2043D) as a notified authority under sub clause (b) of clause (46A) of section 10 of the Income tax Act, 1961, making specified income eligible for exemption. The designation takes effect from assessment year 2025 26, conditional on the Authority remaining constituted under the Kota Development Authority Act, 2023 and having one or more purposes in sub clause (a) of clause (46A). The explanatory memorandum notes retrospective effect to the year of application and that no person is adversely affected. Notifications Income Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144661