Section(s) Referred: s. 10(23E) ,s. 4A(2)
Statute: INCOME TAX
Date of Issue: 28/1/2000
In exercise of the powers conferred by sub-clause (23E) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies “Exchange Risk Administration Fund” set up by Indian Renewable Energy Development Agency Limited, a public financial institution notified under sub-section (2) of section 4A of the Companies Act, 1956 (1 of 1956), for the purpose of the said clause.
[F. No. 194/5/99-ITA-I]