Specified income tax exemption for the special economic zone authority remains conditional on non-commercial activity and return filing. Tax exemption for specified income of the Noida Special Economic Zone Authority is notified under section 10(46) of the Income-tax Act, 1961, preserved through the repeal and savings provisions of the Income-tax Act, 2025. Covered income includes lease rent, bank interest, allotment and transfer fees, plot or building auction receipts, building-plan related fees, site-usage charges, and scrap or waste sale proceeds. The exemption requires non-commercial activity, unchanged activities and income streams, and return filing; non-compliance may lead to penal action and withdrawal.