The Ministry of Finance, through the Central Board of Direct Taxes (CBDT), issued Notification No. 152 /2025 CBDT on October 15, 2025, granting an income tax exemption to the Rajasthan State Seed and Organic Certification Agency (PAN: AAAAR4064L). This notification, exercised under the powers of sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, formally recognizes the agency for the purposes of that clause. The agency is an authority constituted under the Seeds Act, 1966. The exemption is effective starting from the Assessment Year 2024-2025. A key condition for this ongoing exemption is that the agency must continue to be an authority under the Seeds Act, 1966, and maintain one or more of the specific purposes outlined in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. An Explanatory Memorandum confirms that the retrospective effect of this notification does not adversely affect any person.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 152/2025-Income Tax | Dated: 15th October, 2025
S.O. 4679(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 “Rajasthan State Seed and Organic Certification Agency” (PAN: AAAAR4064L) (hereinafter referred to as “the assessee”), an authority constituted under the Seeds Act, 1966 (Act No. 54 of 1966) a Central Act, for the purposes of the said clause.
2. This notification shall be effective from the assessment year 2024-2025, subject to the condition that the assessee continues to be an authority constituted under the Seeds Act, 1966 (Act No. 54 of 1966) a Central Act, 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. 152 /2025/F. No. 300195/42/2024-ITA-I(Part)]
MEENAKSHI SINGH, Dy. Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
