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Notification: S.O.634(E)
Section(s) Referred: 88 ,88(2) ,88(2)(xiiic)
Statute: INCOME TAX
Date of Issue: 1/9/1994
In exercise of the powers conferred by sub-clause (xiiic) of clause (2) of section 88 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Retirement Benefit Unit Scheme set up by the Unit Trust of India as a pension fund for the purposes of the said sub-clause.
(Sd.) D. P. Semwal, Under Secretary to the Government of India, [No. 9598/F. No. 149/100/94-TPL].
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