Specification under section 10(23D): Alliance Capital Mutual Fund recognised as a mutual fund for tax purposes. Central Government specifies Alliance Capital Mutual Fund as a mutual fund for the purpose of tax exemption under clause (23D) of section 10 of the Income tax Act, identifying the trust deed dated 27 December 1994 between Alliance Capital Management Corporation and named trustees, and recording its registration with the securities regulator under the mutual fund regulations by reference to the registration code and date.
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.
Specification under section 10(23D): Alliance Capital Mutual Fund recognised as a mutual fund for tax purposes.
Central Government specifies Alliance Capital Mutual Fund as a mutual fund for the purpose of tax exemption under clause (23D) of section 10 of the Income tax Act, identifying the trust deed dated 27 December 1994 between Alliance Capital Management Corporation and named trustees, and recording its registration with the securities regulator under the mutual fund regulations by reference to the registration code and date.
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