[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
99/2017, Dated: December 22, 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, 2005 by the Government of India, in respect of the following specified income arising to that authority, namely:-
2. This notification shall be effective subject to the conditions that SEEPZ Special Economic Zone Authority:-
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)
Explanatory Memorandum : It is certified that no person is being adversely affected by giving retrospective effect to this notification.