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    <title>For the purposes of Section 10(23EA) of the Income-tax Act, 1961, UP Stock Exchange Investors Protection Fund notified as an Investor Protection Fund</title>
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    <description>Central Government specifies the UP Stock Exchange Investors Protection Fund at 14/113 Civil Lines, Kanpur, as an Investor Protection Fund for purposes of clause (23EA) of section 10 of the Income tax Act, 1961, recognising it as set up by Uttar Pradesh Stock Exchange Association Limited. The designation is made by notification No. 364/2006 dated 1 12 2006 under the powers conferred by the cited clause, recorded under F. No. 197/66/2002 ITA I.</description>
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