U/s 10(46) of IT Act 1961 - Central Government notifies ‘Cochin Special Economic Zone Authority’ a Board constituted by the Government of India in respect of the specified income arising to that Authority

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....elhi, the 27th May, 2020 S.O. 1659(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, 'Cochin Special Economic Zone Authority', Kochi (PAN AAAGC0659L), a authority constituted by the Government of India, in respect of the following specified income arising to tha....

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....e sale of miscellaneous scrap/waste. 2. This notification shall be effective subject to the conditions that Cochin Special Economic Zone Authority, Kochi,- (a) shall not engage in any commercial activity; (b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and (c) shall file return of income in accordance with the provision of clause ....