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    <title>Tax Exemption on Specified Income of ‘Ghaziabad Development Authority’ from A.Y. 2024-25 - U/s 10(46A) of the Income-tax Act, 1961</title>
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    <description>Notification grants a tax exemption for specified income to Ghaziabad Development Authority, recognised as an authority under the Uttar Pradesh Urban Planning and Development Act, 1973, effective from assessment year 2024-2025, conditional on continuity of its statutory authority status and retention of one or more of the specified purposes set out in the enabling clause; explanatory memorandum certifies no person is adversely affected by retrospective effect.</description>
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