Notification No. 100/2019 [F.No. 225/252/2019/ITA-II]

[TO BE PUBLISHED Il" THE GAZETTE OF INDIA. EXTRAORDI"-\RY. PART II. SECT/O" 3. SCBSECTION (ii)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes NOTIFICATION ~ 'e"

Delhi, the 27th of November, 2019

Notification

In exercise of the powers conferred by clause (iii) in the Explanation ofelause (e) orthe pro, iso to subsection (5) of Section 43 orthe Income-tax Act, 1961 (43 of 1961) read with sub-rule (4) of Rule 6DDD of the Income-tax Rules. 1962, the Central Govemment hereby notifies MIs National Stock Exchange of India Limited, Mumbai (pAN: AAACN1797L) as a 'recognised association' for the purpose of said clause with effect from the date of,publication of this notification in the official gazette subject to fulfilment of follo",ing conditions in respect of trading in derivatives, namely;

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