Exemption from specified income U/s 10(46) – Notifies ‘Uttar Pradesh Expressways Industrial Development Authority’

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..... 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, Uttar Pradesh Expressways Industrial Development Authority (PAN AAALU0121E), an Authority constituted by the State government of Uttar Pradesh, in respect of the following specified income arising to that Authority, namely: .....

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..... sion 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 2023-2024 relevant for financial year 2022-2023. [F. No. 300196/22/2022-ITA-I] VIKAS SINGH, Director (ITA-I) Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospec .....

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