SECTION 10(23AAA) OF THE INCOME-TAX ACT, 1961 - EXEMPTIONS - INCOME RECEIVED BY ANY PERSON ON BEHALF OF FUND ESTABLISHED FOR WELFARE OF EMPLOYEES OR THEIR DEPENDENTS - NOTIFIED PURPOSES/CONDITIONS FOR ESTABLISHMENT OF FUND - AMENDMENT IN NOTIFICATION NO.S.O.672(E), DATED 27-7-1995
NOTIFICATION NO.33/2011[F.NO.197/12/2010-ITA-I]/S.O. 1295(E), DATED 3-6-2011
In exercise of the powers conferred by clause (23AAA) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of Government of India, Ministry of Finance, number S.O. 672(E) dated the 27th July, 1995, namely :—
In the said notification, in paragraph (1), after clause (c), the following clause shall be inserted, namely:—
(d) to meet the cost of annual medical tests or medical checkups of the member, his spouse and dependent children.
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