TMI BlogU/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 authorityX X X X Extracts X X X X X X X X Extracts X X X X ..... RECT TAXES) NOTIFICATION 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all 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 (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961. 3. This notification shall be deemed to have been applied for the assessment year 2018-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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