Noida SEZ Authority Gets CBDT Tax Exemption Notification

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:

1. Lease rent;
2. Interest from banks on FDRs;
3. Receipts from I Card and permit fee;
4. Allotment fee in respect of standard design factories;
5. Auction/Bid amount in respect of plots/buildings which fall vacant;
6. Transfer charges in respect of plot/building;
7. Fee for issue of Form-I for exemption of building plans;
8. Processing fee for approval of building plans;
9. Site usage charges from service providers; and
10. Income from the sale of miscellaneous scrap/waste.

Conditions

This notification shall be effective subject to the following conditions that the Noida Special Economic Zone Authority:

• Shall not engage in any commercial activity;
• Shall file the return of income in accordance with the provisions of Section 263(9)(c)(xiii) of the Income-tax Act, 2025; and
• The activities and the nature of the specified income shall remain unchanged throughout the tax years.

Non-Compliance

Failure to comply with the above conditions shall result in:

• Withdrawal of exemption under Schedule III [Table: Sl. No. 36] read with Section 11 of the Income-tax Act, 2025; and
• Initiation of proceedings under the said Act.

Applicability

This notification shall apply for Tax Years 2026-27 and 2027-28.

[Notification No. 108/2026 / F. No. 300196/65/2018-ITA-I]

HARDEV SINGH
Under Secretary