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The Central Government has exempted a specified industrial development authority constituted under the Uttar Pradesh Industrial Area Development Act, 1976, from income tax under section 10(46A) of the Income-tax Act, 1961. This exemption applies from the assessment year 2024-2025, provided the authority continues to operate under the conditions outlined in the Act, specifically maintaining one or more purposes as defined in the relevant sub-clause of section 10(46A).
The Central Government has exempted a specified industrial development authority constituted under the Uttar Pradesh Industrial Area Development Act, 1976, from income tax under section 10(46A) of the Income-tax Act, 1961. This exemption applies from the assessment year 2024-2025, provided the authority continues to operate under the conditions outlined in the Act, specifically maintaining one or more purposes as defined in the relevant sub-clause of section 10(46A).
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