Date: 2026-08-04Category: Extra OrdinaryState: Union GovernmentCountry: India
Notification Schedule III (Table Sl No 36) read with Section 11 of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority
**Executive Summary**
This notification, issued by the Ministry of Finance on August 4, 2026, specifies the categories of income for the ‘Noida Special Economic Zone Authority’ under the Income-tax Act, 2025. The provisions are applicable for the tax years 2026-27 and 2027-28, provided the Authority adheres to strict non-commercial and regulatory filing conditions. Failure to meet these requirements will result in the withdrawal of exemptions and the initiation of legal proceedings under the Act.
**Key Points / Main Content**
**Specified Income Categories**
* Lease rent and interest earned from bank Fixed Deposit Receipts (FDRs).
* Revenue from identity cards, permit fees, and site usage charges from service providers.
* Allotment fees for standard design factories and auction/bid amounts from vacant plots or buildings.
* Transfer charges related to plots and buildings.
* Fees for processing building plan approvals and the issuance of Form-I for building plan exemptions.
* Income generated from the sale of miscellaneous scrap or waste.
**Conditions for Effectiveness**
* The Authority is strictly prohibited from engaging in any commercial activity.
* The Authority must file returns of income in accordance with section 263(9)(c)(xiii) of the Income-tax Act, 2025.
* The nature of the specified activities and income must remain unchanged throughout the relevant tax years.
**Consequences of Non-Compliance**
* Failure to comply with the specified conditions will lead to the withdrawal of exemptions under Schedule III of the Act.
* The government will initiate legal proceedings against the Authority under the provisions of the Income-tax Act, 2025.
**Impact Analysis**
**Noida Special Economic Zone Authority**
**Impact**
The Authority is granted specific recognition for its various income streams for tax purposes for the years 2026-27 and 2027-28. This status is contingent upon the Authority maintaining its non-commercial nature.
**Action Required**
The Authority must ensure it does not engage in commercial ventures, maintains the nature of its income, and fulfills all filing obligations under section 263(9)(c)(xiii) of the Income-tax Act, 2025.
**Income Tax Department / Central Board of Direct Taxes**
**Impact**
The department is responsible for oversight regarding the Authority’s compliance with the conditions of this notification.
**Action Required**
The department must monitor the Authority’s tax returns and activities to ensure they align with the specified conditions and must initiate proceedings if any violations occur.
Key Entities Referenced
Noida Special Economic Zone Authority: The primary entity constituted by the Government of India whose specific incomes, such as lease rent and interest, are notified for tax purposes under this regulation.
Income-tax Act, 2025: The governing legislation under which the Central Government exercises its power to notify specified income for tax-related provisions.
Central Board of Direct Taxes (CBDT): the regulatory body within the Ministry of Finance responsible for issuing this notification and overseeing the implementation of income tax rules.
Section 11 of the Income-tax Act, 2025: The specific legal provision, read with Schedule III, that grants the authority to notify and regulate the income of the specified SEZ authority.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-04082026-275176
xxxGIDHxxx
CG-DLxx-ExG-I0D4E0x8x2x0 26-275176
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4144] नई दिल्ली, मगं लवार, अगस्ट्त 4, 2026/श्रावण 13, 1948 25/आषाढ़ 3, 1947
No. 4144] NEW DELHI, TUESDAY, AUGUST 4, 2026/SHRAVAN 13, 1948 SHADHA 3, 1947
वित्त मत्रं ालय
(राजस्ि विभाग)
(केंद्रीय प्रत्यक्ष कर बोर्ड)
अविसचू ना
नई दिल्ली, 4 अगस्त, 2026
का.आ. 4320(अ).— केंद्र सरकार आयकर अविवनयम, 2025 (2025 का 30) की िारा 11 के साथ पठित
अनुसूची III [तावलका: क्रम सख्ं या 36] द्वारा प्रित्त शवियों का प्रयोग करत े हुए (इसके बाि उि अविवनयम के रूप म ें
संिर्भडत), एतद्द्वारा उि खर्ं के प्रयोजनों के वलए 'नोएर्ा विशेष आर्थडक क्षत्रे प्राविकरण' (PAN: AAALN0639A), जो
भारत सरकार द्वारा गठित एक प्राविकरण ह,ै उस प्राविकरण स े उत्पन्न होने िाली वनम्नवलवखत विवनर्िडष्ट आय के संबंि म ें
अविसूवचत करती ह,ै अथाडत्, -
(क) पट्टे का दकराया;
(ख) एफर्ीआरएस पर बैंकों स ेवमलने िाला ब्याज;
(ग) आई कार्ड स ेप्रावियां और परवमट शल्ु क;
(घ) मानक वर्जाइन कारखानों के संबंि म ेंआिंटन शुल्क;
(ङ) खाली पडे भूखंर्ों/भिनों के संबंि म ेंनीलामी/बोली रावश;
(च) भूखर्ं /भिन के संबंि म ेंस्थानांतरण प्रभार;
6003 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(छ) भिन योजनाओं की छूट के वलए फॉम-ड I जारी करने के वलए शुल्क;
(ज) भिन योजनाओं के अनुमोिन के वलए प्रसंस्करण शल्ु क;
(झ) सेिा प्रिाताओं स ेसाइट उपयोग शल्ु क; तथा
(ञ) विविि स्क्रैप/अपवशष्ट की वबक्री से।
2. यह अविसूचना इन शतों के अिीन प्रभािी होगी दक 'नोएर्ा विशेष आर्थडक क्षत्रे प्राविकरण –
(क) दकसी भी िावणवययक गवतविवि म ें संलग्न नहीं होगा;
(ख) उि अविवनयम, 2025 की िारा 263(9)(ग)(xiii) के प्राििान के अनुसार आय की वििरणी िावखल करेगा;
तथा
(ग) गवतविवियों और वनर्िष्टड आय की प्रकृवत कर िषों के िौरान अपठरिर्ततड रहगे ी।
3. पैराग्राफ 2 म ें वनर्िष्टड शतों का पालन करन े म ें विफल होन े पर िारा 11 के साथ पठित अनुसूची III [तावलका: क्रम संख्या
36] के तहत छूट िापस ल ेली जाएगी और उि अविवनयम के तहत कायडिाही शुरू की जाएगी।
4. यह अविसूचना कर िष ड 2026-27 और 2027-28 के वलए लागू होगी।
[अविसूचना स.ं 108 /2026 /फा. स.ं 300196/65/2018-आईटीए-I]
हरिेि ससंह, अिर सवचि
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,:-
(a) Lease rent;
(b) Interest from banks on FDRS;
(c) Receipts from I Card and permit Fee;
(d) Allotment fee in respect of standard design factories;
(e) Auction/Bid amount in respect of plots/Buildings which fall vacant;
(f) Transfer charges in respect of plot/building;
(g) Fee for issue of Form-I for exemption of building plans;
(h) Processing fee for approval of building plans;
(i) Site usage charges from service providers; and
(j) From the sale of miscellaneous scrap/waste.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
2. This notification shall be effective subject to the conditions that ‘Noida Special Economic Zone
Authority –
(a) shall not engage in any commercial activity;
(b) shall file return of income in accordance with the provision of section 263(9)(c)(xiii) of the said
Act, 2025; and
(c) activities and the nature of the specified income shall remain unchanged throughout the tax years.
3. Failure to comply with the conditions specified in paragraph 2 shall result in withdrawal of exemption
under Schedule III [Table: Sl. No. 36] read with section 11 and initiation of proceedings under the said Act.
4. This notification shall be applicable for tax years 2026-27 and 2027-28.
[Notification No. 108 /2026 /F. No. 300196/65/2018-ITA-I]
HARDEV SINGH, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.