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Central Board of Direct Tax (CBDT) issued Notification no. 99/2024 on 12.08.2024 to grant Income Tax to West Bengal Transport Workers’ Social Security Scheme’ a body established by the Government of West Bengal Under Section 10(46) of Income Tax Act, 1961.
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CBDT issued notification no. 1/2025 dated 02.01.2025 whereby the Central Government notifies ‘Karnataka State Horticulture Development Agency’ (PAN: AAALE0284C), a Society constituted by the Government of Karnataka, for the purposes of the clause (46) of section 10 of Income tax Act, in respect of the specified income arising to that Society.
Central Board of Direct Taxes (CBDT) issued notification no. 12/2025 dated 30.01.2025 whereby the Central Government specifies ‘Joint Secretary to Government of India, Department of Food and Public Distribution (DFPD), Ministry of Consumer Affairs, Food & Public Distribution’ for the purposes of section 138(1)(a)(ii) in connection with sharing of information regarding Income-tax payers’ for identifying eligible beneficiaries under the Pradhan Mantri Garib Kalyan Anna Yojana (PMGKAY).
CBDT issued notification no. 171/2025 dated 15.12.2025 to provide exemption u/s 10(46) of the Income tax Act, 1961, to the ‘New Okhla Industrial Development Authority’, an authority constituted by the State Government of Uttar Pradesh, in respect of the following specified income arising to that Commission, namely:-