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The Central Government specifies the HDFC Retirement Savings Fund as a pension fund under Section 80C of the Income-tax Act, 1961. The HDFC Mutual Fund establishes this fund under the Securities and Exchange Board of India Regulations. The notification applies for the assessment year 2016-17 and subsequent assessment years. The notification comes into force from the date of publication in the Official Gazette.
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dk-vk- 3313(अ).—vk;dj vf/kfu;e, 1961 (1961 dk 43) dh /kkjk 80ग की उप-धारा (2) के उपवाक्य (xiv) के तहत प्रदत्त शक्तियों का प्रयोग करते हुए, केंद्र सरकार, एतद्वारा, एचडीएफसी म्युचुअल फंड द्वारा स्थापित एचडीएफसी सेवानिवृत्ति बचत निधि, जोकि भारतीय प्रत्याभूति एवं विनिमय बोर्ड (म्युचुअल फंड) रेगुलेशन, 1996 के अंतर्गत पंजीकृत द्वारा स्थापित किया गया है और जिसका पंजीकरण सं. एमएफ/044/00/6, दिनांक 30 जून, 2000 है, को आकलन वर्ष 2016-2017 और इसके बाद आने वाले आकलन वर्षों के लिए उक्त उपवाक्य के प्रयोजनार्थ पेंशन फंड के रूप में विनिर्दिष्ट करती है।
यह अधिसूचना, सरकारी राजपत्र में अपने प्रकाशन की तारीख से लागू होगी। [फा. सं. 178/21/2014-आईटीए-I] रोहित गर्ग, उप सचिव
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 9th December, 2015 No. 91/2015
S.O. 3313(E).—In exercise of the powers conferred by clause (xiv) of sub-section 2 of the Section 80C of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the HDFC Retirement Savings Fund, set up by the HDFC Mutual Fund registered under the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 having registration No. MF/044/00/6, dated the 30th June, 2000, as a pension fund for the purposes of the said section for the assessment year 2016-17 and subsequent assessment years.
This notification shall come into force from the date of its publication in the Official Gazette. [F. No. 178/21/2014-ITA-I] ROHIT GARG, Dy. Secy.
5132 GI/2015
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