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30 July 1999

S.O. 2273 : Notification S. O. 2273 Date of Issue 30/7/1999 30 July 1999

                        

Notification: S. O. 2273
Section(s) Referred: s. 10(23C)(vi) ,s. 11(5)
Statute: INCOME TAX
Date of Issue: 30/7/1999
In exercise of the powers conferred by sub-clause (vi) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), read with rule 2CA of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby approves Birla Education Trust, Calcutta for the purpose of the said section for the assessment years 1999-2000 to 2001-2002.
Provided that the trust conforms to and complies with the provisions of sub-clause (vi) of clause (23C) of section 10 of the Income-tax Act, 1961, read with rule 2CA of the Income-tax Rules, 1962.
Provided further that the trust will ensure that before 31-3-2000 all the investments are as per the modes specified in sub-section (5) of section 11 of the Income-tax Act, 1961.
[Notification No. 11020/F. No. 197/79-A/99-ITA-I]                             

  
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