Central Board of Direct Taxes (CBDT) issued notification no. 32/2026 dated 25.03.2026 providing exemption u/s 10(46) of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, ‘Visakhapatnam Special Economic Zone Authority’ (PAN:AAALV1367K) an authority constituted by the Central Government, in respect of the following specified income arising to that council, namely:-
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