Central Board of Direct Taxes (CBDT), under the Ministry of Finance, issued Notification No. 29/2025 on April 7, 2025, notifying Prayagraj Mela Pradhikaran, Prayagraj (PAN: AAAGP1340M), for income tax exemption under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961. The Pradhikaran is an authority established under the Uttar Pradesh Prayagraj Mela Authority, Allahabad Act, 2017 (U.P. Act No. 5 of 2018).
This notification grants the authority exemption from income tax beginning with the assessment year 2024–25. The exemption is conditional on the authority continuing to function under the enabling state legislation and maintaining one or more of the specified purposes outlined in sub-clause (a) of clause (46A) of section 10. These typically include regulatory, administrative, or developmental functions related to organizing and managing large-scale public events such as the Prayagraj Mela.
By this notification, the Central Government acknowledges the Prayagraj Mela Pradhikaran as a qualifying body for tax exemption, reinforcing its role in overseeing the planning and execution of the religious and cultural fair held in Prayagraj.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 29/2025-Income Tax| Dated: 7th April, 2025
S.O. 1637(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 the Prayagraj Mela Pradhikaran, Prayagraj (PAN: AAAGP1340M) (hereinafter referred to as “the assessee”), an authority constituted under the Uttar Pradesh Prayagraj Mela Authority, Allahabad Act, 2017 (U.P. Act, N.o.5 of 2018), 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 Prayagraj Mela Authority, Allahabad Act, 2017 (U.P. Act, N.o.5 of 2018) 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. 29/2025/F. No. 300195/29/2024-ITA-I]
ASHWANI KUMAR, Under Secy.
