Notification No. 59/2022 CENTRAL BOARD OF DIRECT TAXES Notification No. 59/2022 CENTRAL BOARD OF DIRECT TAXES Chartered Accountant CA ICAI Chartered Accountants CA ICAI CAinINDIA ICAI Announcements Accounting Standards CA News ICAI Students ICAI Members Case Laws CPT IPCC Final ICAI Course CA Course ICAI Forum CA Question Papers ICAI Study Material

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Notification No. 59/2022 CENTRAL BOARD OF DIRECT TAXES

June, 08th 2022
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th June, 2022 S.O. 2602(E).—In exercise of the powers conferred by sub-section (8A) of section 9A of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act), the Central Government hereby specifies that in case of an,— (a) eligible investment fund referred to in sub-section (8A) of section 9A of the Act, the conditions specified in,— (i) clause (e), clause (f) and clause (g) of sub-section (3) of section 9A of the Act shall not apply; (ii) clause (k) of sub-section (3) of section 9A of the Act shall be modified in the following manner, namely:- For more information