Amendment in Notification No. 67/2021 dated 17th May, 2021 - Extension of exemption u/s 10(23FE) - the pension fund, namely, the Indo-Infra Inc. - 72/2024 - Income Tax Act, 1961
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Exemption under section 10(23FE) extended for the specified pension fund through the next fiscal year. The Central Government amends the principal notification under Section 10(23FE) to substitute the original terminal date with a later terminal date, thereby extending the period during which the specified pension fund remains eligible for the exemption; the amendment modifies the opening paragraph of the original notification and preserves effect for acts or omissions occurring on and from the first day of the current fiscal period 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 through the next fiscal year.
The Central Government amends the principal notification under Section 10(23FE) to substitute the original terminal date with a later terminal date, thereby extending the period during which the specified pension fund remains eligible for the exemption; the amendment modifies the opening paragraph of the original notification and preserves effect for acts or omissions occurring on and from the first day of the current fiscal period until publication.
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