Amendment in Notification No. 44/2021 dated 4th May, 2021 - Extension of Exemption u/s 10(23FE) - the pension fund, namely, the CDPQ Infrastructures Asia III Inc - 59/2024 - Income Tax Act, 1961
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Exemption under section 10(23FE) extended for the specified pension fund, prolonging its tax-exempt status to next year. The notification amends the opening paragraph of Notification No. 44/2021 by substituting the terminal date '31st day of March, 2024' with '31st day of March, 2025', extending the exemption under Section 10(23FE) for the specified pension fund; the amendment is made under sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) and is effective in respect of acts or omissions from 1 April 2024 until publication.
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 to next year.
The notification amends the opening paragraph of Notification No. 44/2021 by substituting the terminal date "31st day of March, 2024" with "31st day of March, 2025", extending the exemption under Section 10(23FE) for the specified pension fund; the amendment is made under sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) and is effective in respect of acts or omissions from 1 April 2024 until publication.
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