Notification no. 26/2026 dated 24.03.2026- Income tax

Central Board of Direct Taxes (CBDT) issued notification no. 26/2026 dated 24.03.2026 to provide exemption u/s 10(46A)(b) of the Income-tax Act, 1961 (43 of 1961) to “Shree Ayodhya Jee Teerth Vikas Parishad (PAN: AAAJS9337G)”, a body constituted by the Uttar Pradesh Shree Ayodhya Jee Teerth Vikas Parishad Act, 2023 (U.P. Act No. 23 of 2023).

This notification shall be effective from the assessment year 2025-26, subject to the condition that the assessee continues to be a body constituted by the Uttar Pradesh Shree Ayodhya Jee Teerth Vikas Parishad Act, 2023 (U.P. Act No. 23 of 2023), with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.