Tag: exemption u/s 10(23FE)

CBDT extends eligible period of investment under section 10(23FE) in view of the provisions of the Finance Act 2025 CBDT vide Circular No. 9/2022 dated 09.05.2022 prescribed guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961 (the Act). The section 10(23FE) provides exemption to wholly …

Pension fund 2743298 Ontario Limited notified for exemption u/s 10(23FE) of Income Tax Act   MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No.36/2023   New Delhi, the 7th June, 2023   (INCOME-TAX)   S.O. 2501(E).—In exercise of the powers conferred by sub-clause (iv) of clause …