Notification no. 152/2025 dated 15.10.2025- Income tax

Central Board of Direct Taxes (CBDT) issued notification no. 152/2025 dated 15.10.2025 to give exemption u/s 10(46A)(b) of the Income tax Act, 1961 to “Rajasthan State Seed and Organic Certification Agency” (PAN: AAAAR4064L) (hereinafter referred to as “the assessee”), an authority constituted under the Seeds Act, 1966 (Act No. 54 of 1966) a Central Act, for the purposes of the said clause.

2. This notification shall be effective from the assessment year 2024-2025, subject to the condition that the assessee continues to be an authority constituted under the Seeds Act, 1966 (Act No. 54 of 1966) a Central Act, with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.