Income Tax Exemption given to Prayagraj Mela Pradhikaran [Read Notification]

The Central Government has officially granted income tax exemption to the Prayagraj Mela Pradhikaran, a government authority based in Prayagraj, under the Income-tax Act of 1961.

This authority, formed under a state law passed in 2017, is responsible for organizing and managing the Kumbh Mela and other public events. The exemption was provided on the basis of the notification released by the Ministry of Finance on April 7, 2025, using powers under Section 10(46A) of the Income-tax Act, which allows the government to exempt certain public bodies from paying income tax if they serve public purposes. According to the notification, the government has recognized Prayagraj Mela Pradhikaran as such an eligible body, starting from the assessment year 2024–25, as long as it continues to fulfill its public service role.

The income tax exemption granted to the body will be made effective from the assessment year 2024–25. However, this benefit comes with a condition that authority must continue to work under the Uttar Pradesh Prayagraj Mela Authority, Allahabad Act, 2017. Along with this, it must continue to carry out one or more public operations as stated in the sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. This means the exemption will remain applicable only if the organization continues to serve its intended public purposes and remains legally recognized under the original state law.

Refer to the official notification for complete information