CBDT Notifies Tax Exemption to Ghaziabad Development Authority u/s 10 of Income-tax Act:

The Central Government has granted tax exemption to the Ghaziabad Development Authority (GDA) via a CBDT notification under Section 10(46A) of the Income-tax Act, 1961.

CBDT Notification Grants Income Tax Exemption to GDA Under Section 10(46A)

Vanshika verma

Sep 16, 2025

Last update on Sep 16, 2025

CBDT Notifies Tax Exemption to Ghaziabad Development Authority u/s 10 of Income-tax Act The Central Board of Direct Taxes (CBDT) under the Ministry of Finance has recently issued an official notification dated September 15, 2025, in exercise of powers granted under Section 10 and clause (46A)(b) of the Income-tax Act, 1961 (43). Through the notification, the Central Government has notified the Ghaziabad Development Authority, established under the Uttar Pradesh Urban Planning and Development Act, 1973, as tax-exempt under certain conditions. The exemption will only apply on condition that the Ghaziabad Development Authority continues to be an authority established under the Uttar Pradesh Urban Planning and Development Act, 1973, with one or more of the reasons mentioned in Section 10 and clause (46A) (a) of the Income-tax Act. Note: This notification will be effective from the assessment year 2024-2025. For complete information, refer to the below-mentioned notification-

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Vanshika verma

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Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.