CBDT Notifies Noida Special Economic Zone Authority for Income Tax Exemption under Section 10(46)

Last updated: 05 August 2026

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The Central Board of Direct Taxes (CBDT) has officially notified the Noida Special Economic Zone Authority for income tax exemption under Section 10(46) of the Income-tax Act, 1961. This exemption applies to specific income sources such as lease rent, interest from FDRs, and various fees. The notification is effective retrospectively for assessment years 2019-2020 to 2023-24. However, the Authority must adhere to strict conditions, including not engaging in commercial activities and filing returns as per Section 139(4C)(g), to maintain this exemption.

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 4th August, 2026. S.O. 4318(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 Co

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FAQ :

The main purpose is to notify the Noida Special Economic Zone Authority for income tax exemption under Section 10(46) of the Income-tax Act, 1961.

The exemption covers incomes such as lease rent, interest from banks on FDRs, receipts from I Card and permit fees, allotment fees, auction amounts, transfer charges, fees for building plan exemptions and approvals, site usage charges, and sale of miscellaneous scrap/waste.

The Authority must not engage in any commercial activity, its activities and income sources must remain unchanged, and it must file its income return in accordance with Section 139(4C)(g) of the Act of 1961.

Failure to comply with the conditions will result in penal actions under the Act of 1961 and withdrawal of the granted exemption.

This notification is deemed to have been applied for assessment years 2019-2020 to 2023-24, relevant for financial years 2018-19 to 2022-2023.