Central Government specifies the Retirement Benefit Unit Scheme set up by the Unit Trust of India as a pension fund u/s 88(2)(xiiic) - S.O.634(E) - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Pension fund specification: Retirement Benefit Unit Scheme of Unit Trust of India designated as pension fund under tax law. Central Government, invoking its power under section 88(2)(xiiic) of the Income-tax Act, specifies the Retirement Benefit Unit Scheme set up by the Unit Trust of India as a pension fund by notification (S.O.634(E) dated 1-9-1994) for the purposes of that sub-clause, thereby categorising the scheme within the statutory definition of a pension fund for tax purposes.
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 specification: Retirement Benefit Unit Scheme of Unit Trust of India designated as pension fund under tax law.
Central Government, invoking its power under section 88(2)(xiiic) of the Income-tax Act, specifies the Retirement Benefit Unit Scheme set up by the Unit Trust of India as a pension fund by notification (S.O.634(E) dated 1-9-1994) for the purposes of that sub-clause, thereby categorising the scheme within the statutory definition of a pension fund for tax purposes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
