Exemption of specified income for Greater Noida Industrial Development Authority subject to continued statutory eligibility and conditions. Notification grants exemption for specified income to the Greater Noida Industrial Development Authority under the relevant clause of section 10 of the Income-tax Act, identifying the Authority as constituted under the U.P. Industrial Area Development Act, 1976. The exemption is effective from the assessment year 2024-25, conditional on the Authority continuing to be so constituted and retaining one or more of the purposes specified in the relevant provision of section 10.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption of specified income for Greater Noida Industrial Development Authority subject to continued statutory eligibility and conditions.
Notification grants exemption for specified income to the Greater Noida Industrial Development Authority under the relevant clause of section 10 of the Income-tax Act, identifying the Authority as constituted under the U.P. Industrial Area Development Act, 1976. The exemption is effective from the assessment year 2024-25, conditional on the Authority continuing to be so constituted and retaining one or more of the purposes specified in the relevant provision of section 10.
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