notification no. 164/2025 f. no. 300195/69/2024 ita i / so 5441 e

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2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE Department of Revenue (Central Board of Direct Taxes) NOTIFICATION New Delhi, the 26th November, 2025 S.O. 5441(E).—In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as “the Income-tax Act”), the Central Government hereby notifies “ Odisha Real Estate Regulatory Authority” (PAN: AAAGO0648F) (hereinafter referred to as “the assessee”), an authority constituted under the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016), for the purposes of the said clause. 2. This notification shall be effective from the assessment year 2025-26, subject to the condition that the assessee continues to be an authority constituted under the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016) with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income- tax Act. [Notification No. 164/2025 F. No. 300195/69/2024-ITA-I] MEENAKSHI SINGH, Dy. Secy. Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.