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    <title>Exemption from specified income U/s 10(46) -‘Greater Noida Industrial Development Authority’ an Authority constituted by the state government of Uttar Pradesh notified.</title>
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    <description>Notification under clause (46) of section 10 notifies Greater Noida Industrial Development Authority as entitled to exemption for specified incomes: receipts from disposal of land, buildings and other properties; rents, fees and charges from such disposals; interest/penalties on deferred payments from allottees; water, sewerage and municipal charges from allottees; and interest on these receipts. The exemption is conditional on no engagement in commercial activity, unchanged nature of activities and income across the financial years, and filing returns under clause (g) of section 139(4C); applied for FY2020-2021 to 2022-2023.</description>
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      <description>Notification under clause (46) of section 10 notifies Greater Noida Industrial Development Authority as entitled to exemption for specified incomes: receipts from disposal of land, buildings and other properties; rents, fees and charges from such disposals; interest/penalties on deferred payments from allottees; water, sewerage and municipal charges from allottees; and interest on these receipts. The exemption is conditional on no engagement in commercial activity, unchanged nature of activities and income across the financial years, and filing returns under clause (g) of section 139(4C); applied for FY2020-2021 to 2022-2023.</description>
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