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    <title>Notification Granting Tax Exemption to the Noida Special Economic Zone Authority under Section 11 of the Income-tax Act, 2025</title>
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    <description>Tax exemption is notified for the Noida Special Economic Zone Authority under Schedule III read with section 11 of the Income-tax Act, 2025, for specified receipts including lease rent, bank interest, fees, allotment and transfer charges, auction receipts, site-usage charges, and scrap-sale proceeds. Applicable for tax years 2026-27 and 2027-28, the exemption requires the Authority to avoid commercial activity, file its return in the prescribed manner, and maintain unchanged activities and specified income. Non-compliance leads to withdrawal of exemption and proceedings under the Act.</description>
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    <pubDate>Tue, 04 Aug 2026 00:00:00 +0530</pubDate>
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      <description>Tax exemption is notified for the Noida Special Economic Zone Authority under Schedule III read with section 11 of the Income-tax Act, 2025, for specified receipts including lease rent, bank interest, fees, allotment and transfer charges, auction receipts, site-usage charges, and scrap-sale proceeds. Applicable for tax years 2026-27 and 2027-28, the exemption requires the Authority to avoid commercial activity, file its return in the prescribed manner, and maintain unchanged activities and specified income. Non-compliance leads to withdrawal of exemption and proceedings under the Act.</description>
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