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of <h1>SEEPZ Special Economic Zone Authority Gains Tax Exemption u/s 10(46) for Specified Income Until 2025.</h1> The Central Government has notified the 'SEEPZ Special Economic Zone Authority' under section 10(46) of the Income-tax Act, 1961. This authority, established under the Special Economic Zone Act, 2005, is exempted from tax on specified income, including lease rentals, service charges, gate pass entry fees, fines, penalties, and interest on bank deposits. The exemption applies to financial years 2020-2021 through 2024-2025, provided the authority does not engage in commercial activities, maintains the nature of income, and files income returns as per legal requirements. The notification ensures no adverse effects on any person due to its retrospective application.
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