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CBDT03 Aug 2026notificationPrepared by Complied AI

Exemption Notification for Noida Special Economic Zone Authority

Official title

notification no. 108/2026 f. no. 300196/65/2018 ita i / so 4320 e notification schedule iii table sl no 36 read with section 11 of the income tax act 2025 30 of 2025 in the case of noida special economic zone authority

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What changed

The Central Board of Direct Taxes has notified the Noida Special Economic Zone Authority for the purposes of Schedule III (Table Sl. No. 36) read with Section 11 of the Income-tax Act, 2025. This notification grants tax exemption on specific income streams, including lease rent, bank interest, permit fees, allotment fees, auction proceeds, transfer charges, and various processing fees. The exemption is subject to strict conditions: the authority must not engage in commercial activity, must file income tax returns as prescribed, and must maintain the nature of its activities and specified income throughout the tax years. Non-compliance will lead to the withdrawal of the exemption and the initiation of legal proceedings. This notification applies to the tax years 2026-27 and 2027-28.

Who is affected
  • Noida Special Economic Zone Authority
Required action
  • The authority must file its return of income in accordance with section 263(9)(c)(xiii) of the Income-tax Act, 2025.
Key dates
  • Notification issuance and effective date — 03 Aug 2026
  • Applicable tax years
Exceptions
  • The authority is prohibited from engaging in any commercial activity.
Consequences
  • Failure to comply with the specified conditions will result in the withdrawal of the tax exemption and the initiation of proceedings under the Act.

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Source details

Source
Central Board of Direct Taxes / Income Tax Department
Type
notification
Published by source
03 Aug 2026
Document number
108/2026
Issuing division
Central Board of Direct Taxes
Effective date
03 Aug 2026
Coverage area
direct-tax

Document text

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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 4th August, 2026.

S.O. 4320(E).— In exercise of the powers conferred by Schedule III [Table: Sl. No.36] read with Section 11 of the Income-tax Act, 2025 (30 of 2025), (hereinafter referred to as the said Act), the Central Government hereby notifies for the purposes of the said clause, ‘Noida Special Economic Zone Authority’ (PAN: AAALN0639A), an Authority constituted by the Government of India, in respect of the following specified income arising to that authority, namely,:-

(a) Lease rent; (b) Interest from banks on FDRS; (c) Receipts from I Card and permit Fee; (d) Allotment fee in respect of standard design factories; (e) Auction/Bid amount in respect of plots/Buildings which fall vacant; (f) Transfer charges in respect of plot/building; (g) Fee for issue of Form-I for exemption of building plans; (h) Processing fee for approval of building plans; (i) Site usage charges from service providers; and (j) From the sale of miscellaneous scrap/waste.

[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 2. This notification shall be effective subject to the conditions that ‘Noida Special Economic Zone Authority –

(a) shall not engage in any commercial activity; (b) shall file return of income in accordance with the provision of section 263(9)(c)(xiii) of the said Act, 2025; and (c) activities and the nature of the specified income shall remain unchanged throughout the tax years.

  1. Failure to comply with the conditions specified in paragraph 2 shall result in withdrawal of exemption under Schedule III [Table: Sl. No. 36] read with section 11 and initiation of proceedings under the said Act.

  2. This notification shall be applicable for tax years 2026-27 and 2027-28.

[Notification No. 108 /2026 /F. No. 300196/65/2018-ITA-I] HARDEV SINGH, Under Secy.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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