Interest exemption for deposits with housing and urban development authorities expands to cover deposits with specified public authorities. An amendment adds a provision treating interest on deposits with any authority constituted in India by or under law enacted for housing accommodation or for planning, development or improvement of cities, towns and villages as falling within the section's coverage of interest on deposits with specified statutory authorities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interest exemption for deposits with housing and urban development authorities expands to cover deposits with specified public authorities.
An amendment adds a provision treating interest on deposits with any authority constituted in India by or under law enacted for housing accommodation or for planning, development or improvement of cities, towns and villages as falling within the section's coverage of interest on deposits with specified statutory authorities.
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