notification no. 3/2026 f. no. 300195/14/2024 ita i / so 87 e

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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th January, 2026 S.O. 87(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 “Mussoorie Dehradun Development Authority”, (PAN: AAAAM4651Q) (hereinafter referred to as “the assessee”), an authority constituted under the Uttar Pradesh Urban Planning Development Act, 1973 (President’s Act 11 of 1973) and as regulated under the Uttarakhand Urban and Country Planning Development (Amendment) Act, 2013, for the purposes of the said clause. 2. This notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee continues to be an authority constituted under the Uttar Pradesh Urban Planning Development Act, 1973 (President’s Act 11 of 1973) and as regulated under the Uttarakhand Urban and Country Planning Development (Amendment) Act, 2013 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. 03 /2026 F. No. 300195/14/2024-ITA-I] HARDEV SINGH, Under Secy. Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect (with effect from the year of application made before the Board/Department) 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.