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.

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....enue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 107/2026 New Delhi, the 4th August, 2026. S.O. 4319(E).- Whereas, section 10 (46) of the Income-tax Act, 1961 (43 of 1961) provided for exemption of specified income of certain bodies or authorities or Boards or Trusts or Commissions as may be notified by the Central Government in the Official Gazette for the purposes of that secti....

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....1 shall continue to apply to any proceeding pending on the date of commencement of the Income-tax Act, 2025 (30 of 2025) and to any proceedings initiated on or after the 1st April, 2026 (including notices, assessment, reassessment, recomputation, rectification, penalty, reference, revision and appeals) in respect of any tax year beginning before the 1st April, 2026 and such proceedings shall be ca....

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....the Government of India, in respect of the following specified income arising to that authority, namely:- (a) Lease rent; (b) Interest from banks on FDRS; (c) Receipts from I Card and permit Fee; (d) Allotment fee in respect of standard design factories; (e) Auction/Bid amount in respect of plots/Buildings which fall vacant; (f) Transfer charge....