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 Union Budget 2026: Will Real Estate Get Affordable Housing, Rental Policy & Home Loan Tax Relief?

The Income-tax Act, 1961 - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures etc.
January, 02nd 2015
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 23rd December, 2014

                                                      (INCOME TAX)

                                   Notified Pension Fund under Section 80C(2)(xiv)

         S.O. 3261(E).--In exercise of the powers conferred by clause (xiv) of sub- section (2) of Section 80C of the
Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Reliance Retirement Fund set up by the
Reliance Mutual Fund registered under the Securities and Exchange Board of India (Mutual Fund Regulations, 1993) having registration No. MF/022/95/1, dated the 30th June, 1995 as a pension fund for the purposes of the said clause for the assessment year 2015-16 and subsequent assessment years. This notification shall come into force from the date of its publication in the Official Gazette.
[Notification No. 90/2014/F. No.178/63/2012-ITA-I] DEEPSHIKHA SHARMA, Director (ITA-I) 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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