Tax exemption notification grants specified income exemption to Noida SEZ Authority subject to non commerciality and filing conditions. Notification under section 10(46) notifies Noida Special Economic Zone Authority as eligible for exemption in respect of specified incomes including lease rent at government rates; bank FDR interest; I card and permit receipts; allotment fees for Standard Design Factories; auction/bid proceeds for vacant plots/buildings; transfer charges; fees for Form I and building plan processing; site usage charges from service providers; and license fees for staff quarters. The exemption is subject to conditions: no commercial activity, unchanged activities and income character, and filing returns as per clause (g) of section 139(4C); it is applied retrospectively to prior fiscal years and for 2017-2018.