Notification No : 249
Section(s) Referred : Section 35
Date of Issue : 28/9/2004
Notification No. 249 of 2004, dt. 28th Sep., 2004
S.O. 1060 (E) – In exercise of the powers conferred by clause (c) of Explanation 1 to clause (23FB) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies a domestic company, being a venture capital undertaking referred to in clause (n) of regulation 2 of Securities and Exchange Board of India (Venture Capital Funds) Regulations, 1996 made under the Securities and Exchange Board of India Act, 1992, as a Venture Capital Undertaking.
(2) This notification shall come into force on the 1st day of October, 2004.