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    <title>Granting Tax Exemption to Noida Special Economic Zone Authority (PAN: AAALN0639A) in respect of the specified Income under Section 10(46) of the Income-tax Act, 1961 and section 536(2)(a) to (c) and (e) of the Income-tax Act, 2025.</title>
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    <description>Tax exemption for specified income of the Noida Special Economic Zone Authority is notified under section 10(46) of the Income-tax Act, 1961, preserved through the repeal and savings provisions of the Income-tax Act, 2025. Covered income includes lease rent, bank interest, allotment and transfer fees, plot or building auction receipts, building-plan related fees, site-usage charges, and scrap or waste sale proceeds. The exemption requires non-commercial activity, unchanged activities and income streams, and return filing; non-compliance may lead to penal action and withdrawal.</description>
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      <description>Tax exemption for specified income of the Noida Special Economic Zone Authority is notified under section 10(46) of the Income-tax Act, 1961, preserved through the repeal and savings provisions of the Income-tax Act, 2025. Covered income includes lease rent, bank interest, allotment and transfer fees, plot or building auction receipts, building-plan related fees, site-usage charges, and scrap or waste sale proceeds. The exemption requires non-commercial activity, unchanged activities and income streams, and return filing; non-compliance may lead to penal action and withdrawal.</description>
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