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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 section 536(2)(a) to (c) and (e) of the Income-tax Act, 2025.</title>
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    <description>Tax exemption is granted to the Noida Special Economic Zone Authority for specified income, including lease rent, bank interest, designated fees and charges, allotment and transfer receipts, site-usage charges, and scrap-sale proceeds. The exemption requires that the Authority undertake no commercial activity, retain the same activities and nature of specified income throughout the relevant financial years, and file its income-tax return as required. Breach of these conditions may result in penal action and withdrawal of exemption. The notification applies retrospectively to the stated relevant assessment years.</description>
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      <description>Tax exemption is granted to the Noida Special Economic Zone Authority for specified income, including lease rent, bank interest, designated fees and charges, allotment and transfer receipts, site-usage charges, and scrap-sale proceeds. The exemption requires that the Authority undertake no commercial activity, retain the same activities and nature of specified income throughout the relevant financial years, and file its income-tax return as required. Breach of these conditions may result in penal action and withdrawal of exemption. The notification applies retrospectively to the stated relevant assessment years.</description>
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