The CBDT vide Notification No. 78/2023 dated September 19, 2023 has notified the income tax exemption to the ‘Uttar Pradesh Expressways Industrial Development Authority’ under section 10(46) of the Income-tax Act, 1961 (“the IT Act”).
The Notification can be accessed at: https://egazette.gov.in/WriteReadData/2023/248824.pdf