The Central Government has granted income tax exemption to Gorakhpur Industrial Development Authority under section 10 (46A).
Vanshika verma | Jan 8, 2026 |
Government Notifies Tax Exemption To Gorakhpur Industrial Development Authority
The Central Board of Direct Taxes (CBDT) under the Ministry of Finance recently issued a notification (No. 05/2026) on January 7, 2026, regarding income tax exemption.
The Central Government, using its power given by Section 10 (46A) of the Income-tax Act, 1961, notifies “Gorakhpur Industrial Development Authority (PAN:AAALG1185A)” for income tax exemption. It is an authority established under the Uttar Pradesh Industrial Area Development Act, 1976 (Act no. 6).
This benefit will only be made effective if the Gorakhpur Industrial Development Authority continues to be an authority constituted under the Uttar Pradesh Industrial Area Development Act, 1976.
This notification will be effective from the assessment year 2025-26.
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