AdvertisementNotification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone AuthorityThe Central Board of Direct Taxes, through Notification No. 106/2026-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. The notification is deemed applicable for assessment years 2019–20 to 2023–24 relevant to financial years 2018–19 to 2022–23. Failure to comply with these conditions shall result in the initiation of penal actions under the provisions of the Act of 1961, and withdrawal of exemption granted under section 10(46) of the Act of 1961. This notification shall be deemed to have been applied for assessment years 2019-2020 to 2023-24 relevant for the financial years 2018-19 to 2022-2023.