Mutual Fund recognition under section 10(23D) confirms a specified fund's qualification for statutory tax-related recognition. The Central Government has designated Kothari Pioneer Mutual Fund as a Mutual Fund for the purposes of clause (23D) of section 10, conferring statutory recognition of the fund's qualification under that provision by means of a formal notification.
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Provisions expressly mentioned in the judgment/order text.
Mutual Fund recognition under section 10(23D) confirms a specified fund's qualification for statutory tax-related recognition.
The Central Government has designated Kothari Pioneer Mutual Fund as a Mutual Fund for the purposes of clause (23D) of section 10, conferring statutory recognition of the fund's qualification under that provision by means of a formal notification.
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