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of <h1>UP Stock Exchange Investors Protection Fund Recognized Under Section 10(23EA) of Income-tax Act, 1961</h1> The Central Government has designated the UP Stock Exchange Investors Protection Fund as an Investor Protection Fund under Section 10(23EA) of the Income-tax Act, 1961. This notification, numbered 364/2006 and dated December 1, 2006, recognizes the fund established by the Uttar Pradesh Stock Exchange Association Limited, a recognized stock exchange in India, for the purposes outlined in the specified section of the Act.
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