Amendment in Notification No. 46/2021 dated 4th May, 2021 - Extension of Exemption u/s 10(23FE) - the pension fund, namely, the CDPQ Fixed Income XI Inc - 61/2024 - Income Tax Act, 1961
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Exemption under Section 10(23FE) extended for the specified pension fund, continuing tax-exempt status into the next fiscal year. The Central Government amends the opening paragraph of Notification S.O. 1735(E) (4 May 2021) to substitute the terminal date '31st day of March, 2024' with '31st day of March, 2025', thereby extending the exemption under Section 10(23FE) for the named pension fund and giving effect from 1st April, 2024 until publication of the amending notification.
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, continuing tax-exempt status into the next fiscal year.
The Central Government amends the opening paragraph of Notification S.O. 1735(E) (4 May 2021) to substitute the terminal date "31st day of March, 2024" with "31st day of March, 2025", thereby extending the exemption under Section 10(23FE) for the named pension fund and giving effect from 1st April, 2024 until publication of the amending notification.
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