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    <title>Exemption from specified income U/s 10(46) – Notifies ‘Uttar Pradesh Expressways Industrial Development Authority’</title>
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    <description>Notification under clause (46) of section 10 notifies Uttar Pradesh Expressways Industrial Development Authority as eligible for exemption on specified incomes: state government grants; receipts from disposal of land, buildings and other properties; rent, fees and other charges from such disposals; income from tender, document and license fees; and interest on bank deposits and on these receipts. The exemption is conditional on no engagement in commercial activity, unchanged activities and specified incomes across financial years, and filing returns as required under the specified return filing provision; applied for assessment year 2023 2024.</description>
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      <description>Notification under clause (46) of section 10 notifies Uttar Pradesh Expressways Industrial Development Authority as eligible for exemption on specified incomes: state government grants; receipts from disposal of land, buildings and other properties; rent, fees and other charges from such disposals; income from tender, document and license fees; and interest on bank deposits and on these receipts. The exemption is conditional on no engagement in commercial activity, unchanged activities and specified incomes across financial years, and filing returns as required under the specified return filing provision; applied for assessment year 2023 2024.</description>
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