The CBDT vide Notification No. 1/2023 dated January 02, 2024 has notified the income tax exemption to the ‘Bellary Urban Development Authority’ under section 10(46) of the Income-tax Act, 1961 (“the IT Act”).
The Notification can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2024/01/CBDT-Notification-No.-1-2024.pdf