SECTION 10(23EC) OF THE INCOME-TAX ACT, 1961 – EXEMPTIONS – INCOMES OF INVESTOR PROTECTION FUND SET UP BY COMMODITY EXCHANGES – NOTIFIED INVESTOR PROTECTION FUND

NOTIFICATION NO. SO 177(E) [NO.4/2017 (F.NO.173/51/2013-ITA-I], DATED 18-1-2017

In exercise of the powers conferred by sub-section (23EC) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the NCDEX Investor (Client) Protection Fund Trust (PAN: AABTN7481R) set up by the National Commodity and Derivatives Exchange Limited, Mumbai a commodity exchange, for the purposes of the said clause for the assessment year 2013-14 and subsequent assessment years.*