Exemption from specified income U/s 10(46A) of IT Act 1961 - "Rajasthan Housing Board" - 72/2025 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 72/2025 New Delhi, the 7th July, 2025 S.O. 3020(E). In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961) , (hereinafter referred to as the Income-tax Act ), the Central Government hereby notifies Rajasthan Housing Board (PAN: AAALR0046F) (hereinafter referred to as the assessee ), a board constituted under the Rajasthan Housing Board Act, 1970 (Act No. 4 of 1970), for the purposes of the said clause. 2. This notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee continues to be a board constituted under the Rajasthan Housing Board Act, 1970 (Act No. 4 of 1970) with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act . [F. No. 300195/8/2024-ITA-I] MEENAKSHI SINGH, Dy. Secy.