SECTION 80C OF THE INCOME-TAX ACT, 1961 – DEDUCTION – IN RESPECT OF INSURANCE PREMIUM, ETC. – NOTIFIED SCHEME UNDER SECTION 80C(2)(xiv)
NOTIFICATION NO. SO 3313(E) [NO.91/2015 (F.NO.178/21/2014-ITA-I)], DATED 9-12-2015
In exercise of the powers conferred by clause (xiv) of sub-section 2 of the section 80C of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the HDFC Retirement Savings Fund, set up by the HDFC Mutual fund registered under the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 having registration No. MF/044/00/6, dated the 30th June, 2000 as a pension fund for the purposes of the said section for the assessment year 2016-17 and subsequent assessment years.
This notification shall come into force from the date of its publication in the Official Gazette.