Central Government notifies ‘Greater Noida Industrial Development Authority’, an authority constituted by the State Government of Uttar Pradesh, in respect of the specified income arising to that Commission

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..... ATION NO. 33/2020 New Delhi, the 23rd June, 2020 S.O. 2014(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, Greater Noida Industrial Development Authority , (PAN AAALG0129L ), an authority constituted by the State Government of Uttar Pradesh, in .....

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..... gage 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. (d) shall file the Audit report along with the Return, duly verified by the accountant as provided .....

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..... 2019-2020 and 2020-2021 ] , in view of the Order of the Hon ble High Court of Delhi in matter of Greater Noida Industrial Development Authority V. Union of India and Others [W.P. (Civil) No.732 of 2017], dated 26th Day of February, 2018. It is certified that by giving retrospective effect to the notification no person will adversely get affected. ************ NOTES:- 1. Sub .....

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