Notification no. 33/2026 dated 27.03.2026- Income tax

Central Board of Direct Taxes (CBDT) issued notification no. 33/2026 dated 27.03.2026 providing exemption u/s 10(46A)(b) of the Income-tax Act, 1961 (43 of 1961) to the “Uttarakhand Avas and Nagar Vikas Pradhikaran” (PAN: AAAGU0071N) an authority constituted under the Uttarakhand Urban and Country Planning and Development (Amendment) Act, 2013.

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 Uttarakhand Urban and Country Planning and Development (Amendment) Act, 2013 with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.