Institutional notification: specified development and financial institutions recognized under Income-tax provisos, defining qualifying entities for tax treatment. Notification names specific domestic and foreign development and financial institutions as designated institutions for the purposes of the provisos to the Income-tax Act provisions referenced, thereby identifying which entities qualify for the tax treatment or procedural consequence established by those provisos.
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.
Institutional notification: specified development and financial institutions recognized under Income-tax provisos, defining qualifying entities for tax treatment.
Notification names specific domestic and foreign development and financial institutions as designated institutions for the purposes of the provisos to the Income-tax Act provisions referenced, thereby identifying which entities qualify for the tax treatment or procedural consequence established by those provisos.
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