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:-

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