Income Tax Exemption Given to Rajasthan State Seed and Organic Certification Agency
The Central Board of Direct Taxes (CBDT) under the Ministry of Finance (Department of Revenue) has recently issued a notification [No. 152 /2025/F. No. 300195/60/2024-ITA-I], dated October 15, 2025, informing that the Central Government, in exercise of its powers granted under 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”), has notified “Rajasthan State Seed and Organic Certification Agency”, having PAN no. AAAAR4064L, exempt from income tax.
[related id=”396652″]
The authority, “Rajasthan State Seed and Organic Certification Agency,” is established under the Seeds Act, 1966 (Act No. 54 of 1966), a Central Act. The notification was scheduled to take effect from the assessment year 2024-25 (financial year 2023-2024). Meaning, presently, the authority has started enjoying tax exemption. This benefit will only be made effective for the authority if it fulfils the following conditions:
It continues to be constituted under the Seeds Act, 1966 (Act No. 54 of 1966), a Central Act, and is involved in one or more purposes specified under sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. (This generally includes purposes like housing, urban development, public welfare, etc.).
Refer to the official notification for complete information.
