Income Tax Exemption Granted to FSSAI under Section 10(46A)

Income Tax Exemption Granted to FSSAI under Section 10(46A) Effective AY 2026-27

S.O. 2829(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 “Food Safety and Standards Authority of India” (FSSAI) (PAN: AAAGF0023K) (hereinafter referred to as “the assessee”), an authority constituted under the Food Safety and Standards Act, 2006 (34 of 2006), for the purposes of the said clause.

2. This notification shall be effective from the assessment year 2026-2027, subject to the condition that the assessee continues to be an authority constituted under the Food Safety and Standards Act, 2006 (34 of 2006) with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.

Notification

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