U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Visakhapatnam Special Economic Zone Authority’, an authority constituted by the Central Government, in respect of the specified income arising to that authority

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....ATION NO. 25/2019 New Delhi, the 19th March, 2019 S.O. 1398(E).-In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, 'Visakhapatnam Special Economic Zone Authority', an authority constituted by the Central Government, in respect of the following specified income arisi....