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of <h1>Core Settlement Guarantee Fund by ICCL Notified Under Clause 23EE of Section 10 for Tax Exemption Starting AY 2016-17.</h1> The Central Government has notified the Core Settlement Guarantee Fund, established by Indian Clearing Corporation Limited (ICCL) in Mumbai, as per clause (23EE) of section 10 of the Income-tax Act, 1961. This notification, issued by the Ministry of Finance's Department of Revenue and the Central Board of Direct Taxes, applies for the assessment year 2016-17 and subsequent years. The notification, identified as No. 50/2016, was released on June 23, 2016, and is intended to recognize the fund for the specified purposes under the mentioned clause.
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