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    <title>Exemption from specified income U/s 10(46A) of IT Act 1961 – Greater Mohali Area Development Authority</title>
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    <description>Exemption under section 10(46A) is extended to the Greater Mohali Area Development Authority by central notification under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, identifying the assessee and its constitution under regional town planning statute. The exemption is effective from the stated assessment year and is conditional on the assessee continuing to be an authority under the regional planning legislation and retaining one or more qualifying purposes specified in sub-clause (a) of clause (46A).</description>
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      <description>Exemption under section 10(46A) is extended to the Greater Mohali Area Development Authority by central notification under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, identifying the assessee and its constitution under regional town planning statute. The exemption is effective from the stated assessment year and is conditional on the assessee continuing to be an authority under the regional planning legislation and retaining one or more qualifying purposes specified in sub-clause (a) of clause (46A).</description>
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