U/s 10(46) of the Income-tax Act, 1961 Central Government notifies SEEPZ Special Economic Zone Authority, an authority constituted under the Special Economic Zone Act, 2005 by the Government of India in respect of the following specified income arising to that authority

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..... (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 99/2017 New Delhi, the 22nd December, 2017 S.O. 4010(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, the SEEPZ Special Economic Zone Authority, an authority constituted under the Special Economic Zone Act, 200 .....

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..... e Income-tax Act, 1961. 3. This notification shall be deemed to have been applied for the financial Years 2015-2016, 2016-2017 and shall apply with respect to the financial Years 2017-2018, 2018-2019 & 2019-2020. [F. No. 300196/5/2016-ITA-I] VINAY SHEEL GAUTAM, Under Secy. Explanatory Memorandum : It is certified that no person is being adversely affected by giving retrospective effect to this .....

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