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
<h1>Kandla Special Economic Zone Authority Income Exempt from Tax u/s 10(46) of Income-tax Act 1961.</h1> The Central Government, under section 10(46) of the Income-tax Act, 1961, has notified the 'Kandla Special Economic Zone Authority' in Kutch regarding specified income exempt from tax. This includes lease rent, fees from permits and I-Cards, auction proceeds from vacant plots/buildings, transfer charges, building plan processing fees, site usage charges, staff quarters license fees, and accrued interest. The Authority must not engage in commercial activities, maintain the nature of income, and file tax returns as per section 139(4C). This notification applies from the assessment year 2018-2019 to 2022-2023.