AdvertisementNotification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority. 107/2026-Income Tax dated 4 August 2026, notified the Noida Special Economic Zone Authority (PAN: AAALN0639A) for the purposes of Section 10(46) of the Income-tax Act, 1961, in pursuance of Section 536(2)(a) to (c) and (e) of the Income-tax Act, 2025. Failure to comply with these conditions will result in penal action and withdrawal of the exemption. The notification is deemed applicable for assessment years 2024–25 to 2026–27 relevant to financial years 2023–24 to 2025–26. This notification shall be deemed to have been applied for assessment years 2024-25 to 2026-27 relevant for the financial years 2023-24 to 2025-2026.