Central Government specifies the Kothari Pioneer Pension Plan set up by the Kothari Pioneer Mutual Fund being a mutual fund u/s 88(2)(xiiic) - S.O. 76(E) - Income Tax Act, 1961
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Pension fund designation: Kothari Pioneer Pension Plan declared a specified pension fund for tax purposes under central notification. The Central Government has specified the Kothari Pioneer Pension Plan, set up by the Kothari Pioneer Mutual Fund, as a pension fund for tax purposes by a formal notification, linking that designation to the Mutual Fund's prior governmental recognition as a notified mutual fund.
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.
Pension fund designation: Kothari Pioneer Pension Plan declared a specified pension fund for tax purposes under central notification.
The Central Government has specified the Kothari Pioneer Pension Plan, set up by the Kothari Pioneer Mutual Fund, as a pension fund for tax purposes by a formal notification, linking that designation to the Mutual Fund's prior governmental recognition as a notified mutual fund.
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