https://www.taxtmi.com/notifications?id=144487 Notification designates New Okhla Industrial Development Authority as exempt under clause (46) of section 10 for specified income: State grants; disposal proceeds of land, buildings and other properties; rental receipts; interest and dividend; and fees, tolls and charges under the Uttar Pradesh Industrial Area Development Act, 1976. The exemption is subject to conditions: no commercial activity, unchanged activities and income nature across the relevant financial years, and filing returns under clause (g) of sub-section (4C) of section 139. The notification is applied retrospectively to specified assessment and financial years. en-us Mon, 15 Dec 2025 00:00:00 +0530 Tue, 16 Dec 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144487 Notification designates New Okhla Industrial Development Authority as exempt under clause (46) of section 10 for specified income: State grants; disposal proceeds of land, buildings and other properties; rental receipts; interest and dividend; and fees, tolls and charges under the Uttar Pradesh Industrial Area Development Act, 1976. The exemption is subject to conditions: no commercial activity, unchanged activities and income nature across the relevant financial years, and filing returns under clause (g) of sub-section (4C) of section 139. The notification is applied retrospectively to specified assessment and financial years. Notifications Income Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144487