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    <title>Central Government notifies authority under section 10(46A)(b) Income-tax Act eligible for income exemption from AY 2024-25</title>
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    <description>The Central Government notifies an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973, as covered by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, granting the specified income exemption effective from assessment year 2024-25, conditional on the authority continuing to exist under that Act and to pursue one or more purposes listed in sub-clause (a) of clause (46A). The notification is given retrospective effect with certification that no person is adversely affected.</description>
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      <title>Central Government notifies authority under section 10(46A)(b) Income-tax Act eligible for income exemption from AY 2024-25</title>
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      <description>The Central Government notifies an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973, as covered by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, granting the specified income exemption effective from assessment year 2024-25, conditional on the authority continuing to exist under that Act and to pursue one or more purposes listed in sub-clause (a) of clause (46A). The notification is given retrospective effect with certification that no person is adversely affected.</description>
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