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The Central Government specified the Housing Development Financial Corporation Limited (HDFC) as a financial institution u/s 80E of the Income-tax Act, 1961 - 157/2002 - Income Tax Act, 1961
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Designation as financial institution under Section 80E confirms HDFC's status for specified tax treatment under the Income-tax Act. The Central Government specified the Housing Development Finance Corporation Limited (HDFC) as a financial institution for the purposes of Section 80E of the Income-tax Act, 1961 by Notification No. 157 dated 21st June 2002 under clause (b) of sub-section (3), and a subsequent correction amended the corporate name to 'Housing Development Finance Corporation Limited.'
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.
Designation as financial institution under Section 80E confirms HDFC's status for specified tax treatment under the Income-tax Act.
The Central Government specified the Housing Development Finance Corporation Limited (HDFC) as a financial institution for the purposes of Section 80E of the Income-tax Act, 1961 by Notification No. 157 dated 21st June 2002 under clause (b) of sub-section (3), and a subsequent correction amended the corporate name to "Housing Development Finance Corporation Limited."
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