Jalandhar Development Authority receives tax exemption on specified income, subject to eligibility under regional planning statute and effectivity. Notification recognizes the Jalandhar Development Authority as eligible for a tax exemption on specified income under clause (46A) of section 10, effective from the stated assessment year, conditional on continued status as an authority under the Punjab Regional and Town Planning and Development Act with one or more specified purposes; the instrument includes a certification that no person is adversely affected by its retrospective effect.
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.
Jalandhar Development Authority receives tax exemption on specified income, subject to eligibility under regional planning statute and effectivity.
Notification recognizes the Jalandhar Development Authority as eligible for a tax exemption on specified income under clause (46A) of section 10, effective from the stated assessment year, conditional on continued status as an authority under the Punjab Regional and Town Planning and Development Act with one or more specified purposes; the instrument includes a certification that no person is adversely affected by its retrospective effect.
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