U/s 10(46) of the Income-tax Act, 1961 Central Government notifies SEEPZ Special Economic Zone Authority, an authority constituted under the Special Economic Zone Act, 2005 by the Government of India in respect of the following specified income arising to that authority https://www.taxtmi.com/notifications?id=123261 Notification under clause (46) of section 10 designates SEEPZ Special Economic Zone Authority as exempt in respect of lease rentals/service charges from SEZ units, gate pass entry fees, fines and penalties and other miscellaneous income (including sale of garbage), and interest on bank deposits and investments, subject to conditions that the Authority shall not engage in commercial activity, its activities and the nature of specified income remain unchanged across the financial years, and it files its return of income as prescribed. en-us Fri, 22 Dec 2017 00:00:00 +0530 Wed, 27 Dec 2017 10:02:00 +0530 TaxTMI RSS Generator U/s 10(46) of the Income-tax Act, 1961 Central Government notifies SEEPZ Special Economic Zone Authority, an authority constituted under the Special Economic Zone Act, 2005 by the Government of India in respect of the following specified income arising to that authority https://www.taxtmi.com/notifications?id=123261 Notification under clause (46) of section 10 designates SEEPZ Special Economic Zone Authority as exempt in respect of lease rentals/service charges from SEZ units, gate pass entry fees, fines and penalties and other miscellaneous income (including sale of garbage), and interest on bank deposits and investments, subject to conditions that the Authority shall not engage in commercial activity, its activities and the nature of specified income remain unchanged across the financial years, and it files its return of income as prescribed. Notifications Income Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123261