Notification under Clause (46) of Section 10 of Income-tax Act, 1961 (dated – 11.01.2022) – CBDT.

• 12th, January 2022
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Notification under Clause (46) of Section 10 of Income-tax Act, 1961 (dated – 11.01.2022) – CBDT.

• This notification shall be effective subject to the conditions that International Financial Services Centres Authority, Gandhinagar, Gujarat.
• This notification shall be deemed to have been applied for the financial year 2020-2021 and shall apply with respect to the financial years 2021-2022, 2022-2023, 2023-2024 and 2024-2025, refer attachment for further details.