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CBDT notifies conditions for specified fund claiming exemption under Section 10(4D)

16th June, 2022

CBDT notified new Rule 21AIA prescribing ‘other conditions’ required to be fulfilled by a specified fund claiming exemption in respect of certain incomes under Section 10(4D) of the Income Tax Act, 1961. The Notification No. 64/2022 dated June 16, 2022 can be addressed here.

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