Tax exemption notification for SEZ authority specified incomes subject to non commerciality and statutory filing obligations. Notification under clause (46) of section 10 designates Kandla Special Economic Zone Authority, Kutch as entitled to exemption for specified income including lease rent (with interest and penalty), I Card and permit fees, auction/bid proceeds for vacant plots/buildings, transfer charges, processing fees for building plans, site usage and water charges (with interest and penalty), licence fees for staff quarters, and interest on these receipts, subject to conditions of no commercial activity, unchanged nature of activities and income, and filing returns under clause (g) of sub section (4C) of section 139; effective for assessment year 2018 2019 through 2022 2023.