Investor Protection Fund designation confirms tax exemption status for Delhi Stock Exchange Customers Protection Fund under section 10(23EA). The Central Government specifies the 'Delhi Stock Exchange Customers' Protection Fund, DSE House, 3/1, Asaf Ali Road, New Delhi, as an Investor Protection Fund set up by The Delhi Stock Exchange Association Limited, a recognised stock exchange in India, under clause (23EA) of section 10 of the Income-tax Act, with effect from the assessment year 2002-03 onwards, and superseding the earlier SO 1093 (E) notification.
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 tax exemption status for Delhi Stock Exchange Customers Protection Fund under section 10(23EA).
The Central Government specifies the "Delhi Stock Exchange Customers" Protection Fund, DSE House, 3/1, Asaf Ali Road, New Delhi, as an Investor Protection Fund set up by The Delhi Stock Exchange Association Limited, a recognised stock exchange in India, under clause (23EA) of section 10 of the Income-tax Act, with effect from the assessment year 2002-03 onwards, and superseding the earlier SO 1093 (E) notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.