Notification No         :      249

Section(s) Referred       :                                Section 35

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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.

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Category : Income Tax (25158)
Type : Notifications (15278) Notifications/Circulars (30306)

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