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Income Tax Notification

Income Tax Exemption for Aligarh Development Authority

Document
Notification Notification No. 8/2026
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 8/2026 confirms that the Aligarh Development Authority is exempt from paying income tax. This document exists to officially record their tax-free status under the Income-tax Act.

What has changed

How it worked before

Previously, there was no specific notification granting this tax exemption to the Aligarh Development Authority. The organization was subject to standard tax rules applicable to similar entities.

What has changed

The government has officially recognized the Aligarh Development Authority as a tax-exempt body under section 10(46A), which covers income tax exemptions for specific government-created authorities. This change applies starting from the assessment year 2025-26, which is the period used to calculate tax on your previous year's income.

Who this affects

This specifically affects the Aligarh Development Authority. It does not change the tax status of individual residents or other businesses in Aligarh.

What you should do

No action is required by the public or other businesses. This is an administrative update regarding the tax status of a government authority.

The original document

Issued byIT
DocumentNotification Notification No. 8/2026
Full titleNotification No. 8/2026
EffectiveAssessment year 2025-26

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Does this notification mean I have to pay more tax?

No, this change does not affect your personal or business taxes. It only applies to the tax status of the Aligarh Development Authority.

What is an assessment year?

An assessment year is the twelve-month period following the financial year, during which your income from the previous year is calculated and taxed. This notification applies to the 2025-26 assessment year.

Do I need to file any forms because of this?

No, you do not need to file any forms or take any action. This notification is strictly for the internal tax records of the Aligarh Development Authority.

What happens if I ignore this notification?

Nothing happens to you if you ignore this. It is a formal government notice regarding the tax exemption of a specific public authority.