MINISTRY OF FINANCE
(Department of Revenue)
(Central Board of Direct Taxes)
NOTIFICATION No. 4/2016
New Delhi, the 18th January, 2017
INCOME TAX
S.O. 177(E).—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.
[Notification No. 4 /2017/F.No. 173/51/2013-ITA-I]
DEEPSHIKHA SHARMA, Director
Explanatory Memorandum:-Interests of no person shall be adversely affected by such retrospective effect.
