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<h1>Multi Commodity Exchange Investor Protection Fund Trust Exempt from Income Tax for 2014-15 u/s 10(23EC).</h1> The Central Government, under the powers of section 10(23EC) of the Income-tax Act, 1961, has specified the Multi Commodity Exchange Investor (Client) Protection Fund Trust, established by the Multi Commodity Exchange of India Limited, Mumbai, as exempt from inclusion in total income for the assessment year 2014-15. This notification, issued by the Ministry of Finance's Department of Revenue, ensures that no individuals are adversely impacted by its retrospective application.