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        Case ID :
        Income Tax

        Notifies New Okhla Industrial Development Authority for purposes...

        Tax exemption for Noida Authority's land sales, rents, grants, and fees u/s 10(46), tied to non-commercial activity.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Notifies New Okhla Industrial Development Authority for purposes of section 10(46) of the Income-tax Act, 1961, specifying eligible income as: State Government grants; receipts from disposal of land, buildings, and other movable/immovable property; rental receipts from such property; interest and dividend; and fees, tolls, and charges received under the Uttar Pradesh Industrial Area Development Act, 1976. The exemption is conditional on the authority not engaging in any commercial activity, maintaining unchanged activities and the nature of specified income throughout the relevant financial years, and filing its return of income under section 139(4C)(g). The notification is deemed applicable for assessment years 2012-13 to 2015-16 (financial years 2011-12 to 2014-15).
                                Note: It is a system-generated summary and is for quick reference only.
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                                  ActsIncome Tax
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