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NOTE:
The GoI through CBDT issued Notification No. 55/2025 exempting Greater Noida Industrial Development Authority from income tax under Section 10(46A) of the Income Tax Act, 1961. The exemption is effective for AY 2024-25, contingent upon the authority maintaining its status under the U.P. Industrial Area Development Act, 1976. The notification specifically applies to the authority with PAN AAALG0129L, providing tax relief subject to continued compliance with statutory requirements for industrial area development purposes.