U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Kandla Special Economic Zone Authority’, Kutch, an authority constituted by the Central Government, respect of the specified income arising to that authority

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..... TAXES) NOTIFICATION NO. 47/2018 New Delhi, the 14th September, 2018 S.O. 4861 (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, Kandla Special Economic Zone Authority , Kutch, an authority constituted by the Central Government, respect of .....

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..... tivities and the nature of the specified income shall remain unchanged throughout the financial years; and (c) shall file return of income in accordance with the provision 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 2018-2019, and shall apply with respect to the assessment .....

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