2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 25th June, 2015 No. 51 /2015 INCOME-TAX S.O. 1703(E).—In exercise of the powers conferred by sub-section (1F) of Section 197A of the Income-tax Act, 1961 (4…
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Open source page2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 25th June, 2015 No. 51 /2015 INCOME-TAX S.O. 1703(E).—In exercise of the powers conferred by sub-section (1F) of Section 197A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that no deduction of tax under Chapter XVII of the said Act shall be made on the payments of the nature specified in clause (23FBA) of sSection 10 of the said Act received by any investment fund as defined in clause (a) of the Explanation 1 of section 115UB of the said Act. 2. This notification shall come into force from the date of its publication in the Official Gazette. [F. No. 275/11/2015-IT (B)] SANDEEP SINGH, Under Secy. Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
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