Tax exemption expansions: inclusion of Sukanya Samriddhi, specified public funds, and fund income rules under section ten. Amendments to section 10 add exemptions for payments from Sukanya Samriddhi Account accounts; include Swachh Bharat Kosh and Clean Ganga Fund in clause (23C); create clause (23EE) exempting specified income of a Core Settlement Guarantee Fund (contributions, penalties credited, investment income) with definitions of 'specified person' and a rule taxing amounts when shared; insert clauses excluding certain venture capital incomes and adding exemptions for investment fund income and income of a real estate investment trust business trust from renting, plus consequential textual amendments.
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Tax exemption expansions: inclusion of Sukanya Samriddhi, specified public funds, and fund income rules under section ten.
Amendments to section 10 add exemptions for payments from Sukanya Samriddhi Account accounts; include Swachh Bharat Kosh and Clean Ganga Fund in clause (23C); create clause (23EE) exempting specified income of a Core Settlement Guarantee Fund (contributions, penalties credited, investment income) with definitions of "specified person" and a rule taxing amounts when shared; insert clauses excluding certain venture capital incomes and adding exemptions for investment fund income and income of a real estate investment trust business trust from renting, plus consequential textual amendments.
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