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Tax Exemption on Specified Income of "Kota Development Authority" U/s 10(46A) of Income-tax Act, 1961

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....r>Inc.Tax Act 1961<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 04/2026 New Delhi, the 7th January, 2026 S.O. 100(E).-In exercise of ....

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....es of the said clause. 2. This notification shall be effective from the assessment year 2025-26, subject to the condition that the assessee continues to be an authority constituted under the Kota D....

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