Notification under Section 36(1)(xiv): Credit Guarantee Fund Trust for Micro and Small Enterprises recognised for tax deduction purposes. The Central Government notifies the Credit Guarantee Fund Trust for Micro and Small Enterprises for purposes of Section 36(1)(xiv) of the Income tax Act, 1961, by Notification No. 243/2007 dated 18 9 2007, thereby declaring the Trust eligible for the tax treatment provided under that clause.