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The Income-tax Rules,1962 is amended vide the Income tax (Eighteenth Amendment), Rules, 2023. They shall come into force with effect from the 1st day of September, 2023.
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CBDT issued Notification no. 60/2024 on 18.07.2024 to extend the exemption u/s 10(23FE) of Income-tax Act, 1961 till 31.03.2025.
CBDT issued notification no. 172/2025 dated 15.12.2025 to provide exemption u/s 10(46A)(b) of the Income tax Act, 1961 (43 of 1961) to “Punjab Urban Planning And Development Authority”, an authority constituted under the Punjab Regional and Town Planning and Development Act, 1995 (Punjab Act No. 11 of 1995).
CBDT issued notification no. 127/2025 dated 01.08.2025 to provide exemption u/s 10(46) to “Haryana State Pollution Control Board”, in respect of the following specified income arising to that Board, namely:-