Notification under sub-clause (IV) of clause (c) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 (43 of 1961) (dated -02.11.2021) – CBDT.
View PdfNotification under sub-clause (IV) of clause (c) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 (43 of 1961) (dated -02.11.2021) – CBDT.
- This notification has come into effect from 02.11.2021, Violation of any of the conditions as stipulated in the said clause (23FE) of section 10 of the Act and this notification shall render the assessee ineligible for the tax exemption. For further details refer attachment.