Section 10(23EA) of the Income-tax Act, 1961 notifies the 'National Stock Exchange Investor Protection Funds Trust' as an Investor Protection Fund - 253/2005 - Income Tax Act, 1961
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Investor Protection Fund designation confirms National Stock Exchange Investor Protection Fund Trust qualifies for tax exemption purposes. Section 10(23EA) specifies the National Stock Exchange Investor Protection Fund Trust as an Investor Protection Fund established by the National Stock Exchange of India Limited; the Central Government's notification formally recognises the trust's status under the Income-tax Act, 1961.
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.
Investor Protection Fund designation confirms National Stock Exchange Investor Protection Fund Trust qualifies for tax exemption purposes.
Section 10(23EA) specifies the National Stock Exchange Investor Protection Fund Trust as an Investor Protection Fund established by the National Stock Exchange of India Limited; the Central Government's notification formally recognises the trust's status under the Income-tax Act, 1961.
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