https://www.taxtmi.com/highlights?id=95920 "Gorakhpur Industrial Development Authority", constituted under the Uttar Pradesh Industrial Area Development Act, 1976, is notified for the purposes of section 10(46A) of the Income-tax Act, 1961, so that its specified income falls within the exemption framework under that clause. The notification applies from assessment year 2025-26, subject to the continuing condition that the authority remains constituted under the 1976 Act and continues to have one or more purposes specified in section 10(46A)(a); failing this, the exemption would not operate. en-us Fri, 09 Jan 2026 19:02:01 +0530 Fri, 09 Jan 2026 19:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95920 "Gorakhpur Industrial Development Authority", constituted under the Uttar Pradesh Industrial Area Development Act, 1976, is notified for the purposes of section 10(46A) of the Income-tax Act, 1961, so that its specified income falls within the exemption framework under that clause. The notification applies from assessment year 2025-26, subject to the continuing condition that the authority remains constituted under the 1976 Act and continues to have one or more purposes specified in section 10(46A)(a); failing this, the exemption would not operate. Highlights Income Tax Fri, 09 Jan 2026 19:02:01 +0530 https://www.taxtmi.com/highlights?id=95920