The CBDT vide Notification Nos. 04 and 05/2025 dated January 03, 2025, notifies income tax exemption under section 10(46) of the Income-tax Act, 1961 (“the IT Act”) to ‘The Commissioners for the Rabindra Setu, Kolkata’ and ‘Karnataka State Horticulture Development Agency’.
The Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/01/CBDT_Notification_No.4_5_2025_259897.pdf