Amendment in Notification No. 35/202 dated the 22nd April, 2021 - Extension of Exemption u/s 10(23FE) - the pension fund, namely, the Canada Pension Plan Investment Board Private Holdings (4) Inc - 57/2024 - Income Tax Act, 1961
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Exemption under section 10(23FE) extended for the specified pension fund, prolonging its tax-exempt status through next March. The Central Government amends the earlier notification under the explanatory provision to clause (23FE) of section 10 of the Income-tax Act by substituting the prior terminal date of the exemption with a later terminal date, thereby extending the period during which the named pension fund remains eligible for the exemption; the amendment applies from the first day of April of the extended year until publication of this notification in the Official Gazette.
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.
Exemption under section 10(23FE) extended for the specified pension fund, prolonging its tax-exempt status through next March.
The Central Government amends the earlier notification under the explanatory provision to clause (23FE) of section 10 of the Income-tax Act by substituting the prior terminal date of the exemption with a later terminal date, thereby extending the period during which the named pension fund remains eligible for the exemption; the amendment applies from the first day of April of the extended year until publication of this notification in the Official Gazette.
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