Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile ac...
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
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"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.
"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.
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