Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
'Gorakhpur Industrial Development Authority', constituted under the Uttar Pradesh Industrial Area Development Act, 1976, is notified for the purposes of section 10(46A) of the Income-tax Act, 1961, so that its specified income falls within the exemption framework under that clause. The notification applies from assessment year 2025-26, subject to the continuing condition that the authority remains constituted under the 1976 Act and continues to have one or more purposes specified in section 10(46A)(a); failing this, the exemption would not operate.