Exemption from specified income U/s 10(46) – Notifies ‘Unique Identification Authority of India' statutory Authority established under the provisions of the AADHAAR Act

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..... 23rd August, 2023 S.O. 3782(E). In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby notifies for the purposes of the said clause, Unique Identification Authority of India (PAN AAAGU0182Q), a statutory Authority established under the provisions of the AADHAAR Act, 2016 by the Govt. of India, in respect o .....

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..... 1961. 3. This notification shall be deemed to have been applied for assessment years 2019-2020 to 2023-2024 relevant for the financial years 2018-2019 to 2022-2023 respectively. [F. No. 300196/37/2018-ITA-I] VIKAS SINGH, Director (ITA-I) Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification. - .....

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