Central Govt has granted tax exemption to Mussoorie Dehradun Development Authority subject to certain conditions under section 10 (46A) of the Income-tax Act.
Vanshika verma | Jan 7, 2026 |
CBDT Notifies Tax Exemption To Mussoorie Dehradun Development Authority u/s 10(46A) of Income Tax Act
The Central Board of Direct Taxes (CBDT) under the Ministry of Finance recently issued a notification (No. 03/2026) on January 6, 2026, regarding income tax exemption.
The Central Government, in powers given by Section 10(46A) of the Income-tax Act, 1961 (43), notifies the Mussoorie Dehradun Development Authority (PAN: AAAAM4651Q) for income tax exemption. The Mussoorie Dehradun Development Authority is an authority established under the Uttar Pradesh Urban Planning Development Act, 1973, and regulated under the Uttarakhand Urban and Country Planning Development (Amendment) Act, 2013. This notification will be effective from the assessment year 2024-25, subject to certain condition.
This benefit will only be made effective if the Mussoorie Dehradun Development Authority continues to be an authority established under the Uttar Pradesh Urban Planning Development Act, 1973 (11) and as regulated under the Uttarakhand Urban and Country Planning Development (Amendment) Act, 2013, with one or more of the purposes mentioned in Section 10 (46A) of the Income-tax Act.
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