CBDT notifies New Rule imposing ‘Other Conditions’ to Invoke Income Tax Exemption u/s 10(4D), Amends Form 10-IG [Read Notification]

CBDT - New Rule - Other Conditions - Income Tax Exemption - Amends - Taxscan

The Central Board of Direct Taxes (CBDT) has notified a new Rule 21AIA prescribing the “other conditions” required to be fulfilled by a specified fund referred to in section 10(4D) of the Income-tax Act, 1961. The specified fund is also required to certify that it has fulfilled the conditions and furnish information in respect of…

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Notification No: 64/2022

Date of Judgement:   JUNE 16, 2022

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