Tax exemption notification for Cochin Special Economic Zone Authority grants specified income tax exemption subject to conditions. Notification designates Cochin Special Economic Zone Authority, Kochi as an authority constituted by the Government of India for purposes of clause (46) of section 10 in respect of specified incomes including lease rent, bank interest on RDRs, permit and allotment fees, auction receipts, transfer charges, building-plan fees, service usage charges, staff quarters license fees, IWMS charges, power distribution receipts and sale of scrap. The designation is subject to conditions that the Authority shall not engage in commercial activity, maintain unchanged activities and income nature, file income tax returns as prescribed, and submit an audited report with a chartered accountant's certificate.