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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Greater Noida Industrial Development Authority Gains Tax Exemption for Specified Income Under Income-tax Act Section 10(46.</h1> The Central Government has notified the 'Greater Noida Industrial Development Authority,' established by the Uttar Pradesh State Government, under clause (46) of section 10 of the Income-tax Act, 1961. This notification exempts specified income, including grants, lease money, interest, and municipal charges, from taxation. The Authority must not engage in commercial activities, maintain the nature of income, and file income returns and audit reports as per legal provisions. The notification applies retrospectively from June 1, 2011, to March 31, 2012, and for assessment years 2013-2021, following a Delhi High Court order, ensuring no adverse effects on any person.
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