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of <h1>MCX Stock Exchange recognized under Section 43(5)(ii) of Income-tax Act, 1961; must comply with Rule 6DDA conditions.</h1> MCX Stock Exchange Ltd. is recognized as a stock exchange under Section 43(5)(ii) of the Income-tax Act, 1961, effective from the notification's publication date in the Official Gazette. The exchange must maintain data on all transactions where client codes have been changed, available for inspection by the Director-General of Income-tax (Investigation). The Central Government reserves the right to withdraw recognition if conditions in rule 6DDA of the Income-tax Rules, 1962, are violated. This recognition remains valid until revoked by the Securities and Exchange Board of India or rescinded by the Central Government.
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