Income Tax Exemption for Uttarakhand Avas and Nagar Vikas Pradhikaran
- Document
- Notification Notification No. 33/2026
- Effective
- Assessment year 2025-26.
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
In short
Notification 33/2026 confirms that the Uttarakhand Avas and Nagar Vikas Pradhikaran is now exempt from paying income tax on specific types of earnings. This change was issued by the Central Board of Direct Taxes to clarify the tax status of this government authority.
What has changed
How it worked before
Previously, there was no specific notification under section 10(46A) of the Income-tax Act, which covers tax-free income for certain government bodies, for this specific authority. This meant the entity did not have the formal legal protection that explicitly shields its specified income from being taxed.
What has changed
The government has officially granted tax-exempt status to the Uttarakhand Avas and Nagar Vikas Pradhikaran starting from the assessment year 2025-26. An assessment year is the twelve-month period when you report and pay tax on the previous year's income.
Who this affects
This notification specifically applies only to the Uttarakhand Avas and Nagar Vikas Pradhikaran, which is a state-run urban development authority. It does not affect private businesses, individual taxpayers, or other government departments.
What you should do
No action is required from the public or other taxpayers regarding this notification. This is an administrative update concerning the tax status of a specific government body and does not change your personal or business tax obligations.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 33/2026 |
| Full title | Notification No. 33/2026 |
| Effective | Assessment year 2025-26. |
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