Amendment in Notification No. 69/2022 dated 27th June, 2022 - Extension of exemption u/s 10(23FE) - the sovereign wealth fund, namely, Seventy Second Investment Company LLC - 69/2022 - 78/2024 - Income Tax Act, 1961
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Extension of tax exemption under section 10(23FE) prolongs sovereign wealth fund exemption through amended terminal date. Amendment extends the exemption under section 10(23FE) for Seventy Second Investment Company LLC by substituting the previously prescribed terminal date with a later terminal date, prolonging the exemption period and applying to acts and omissions from the first day of the new fiscal period until publication of the notification in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Extension of tax exemption under section 10(23FE) prolongs sovereign wealth fund exemption through amended terminal date.
Amendment extends the exemption under section 10(23FE) for Seventy Second Investment Company LLC by substituting the previously prescribed terminal date with a later terminal date, prolonging the exemption period and applying to acts and omissions from the first day of the new fiscal period until publication of the notification in the Official Gazette.
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