Quick Summary
In a recent development, the Central Board of Direct Taxes (CBDT) issued Notification No. 127/2024 dated December 11, 2024, amending its earlier notification (No. 44/2020) issued on July 6, 2020, under Section 10(23FE) of the Income-tax Act, 1961. The amendment replaces the earlier reference "F. No. 13/3/2017-INF dated 13th August 2018 with "F. No. 13/1/2017-INF dated 11th October 2022." The changes introduced are effective from the date of publication of the notification in the official gazett
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FAQ :
The CBDT has amended its previous notification (No. 44/2020) concerning tax exemptions provided under Section 10(23FE) of the Income-tax Act, 1961.
The amendment is effective from the date of its publication in the Official Gazette.
The amendment replaces a specific reference number and date ('F. No. 13/3/2017-INF dated 13th August 2018') with a new one ('F. No. 13/1/2017-INF dated 11th October 2022').
The amendment relates to Section 10(23FE) of the Income-tax Act, 1961.
The original notification (No. 44/2020) was issued on July 6, 2020.
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