S. 10(23EE) CBDT notifies Core Settlement Guarantee Fund of NSCCL

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

(CENTRAL BOARD OF DIRECT TAXES)

(Income-tax)

NOTIFICATION NO. 51/2016

New Delhi, the 23rd June, 2016

S.O. 2184(E).-In exercise of the powers conferred by clause (23EE) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Core Settlement Guarantee Fund set up by National Securities Clearing Corporation Limited (NSCCL), Mumbai, a recognised clearing corporation, for the purposes of the said clause for the assessment year 2016-17 and subsequent assessment years.

[F. No. 197/39/2015-ITA-I]

DEEPSHIKHA SHARMA, Director