Section(s) Referred: 54E ,54E(1) ,54E(1)(c)
Statute: INCOME TAX
Date of Issue: 27/10/1983
In exercise of the powers conferred by sub-clause (ii) of clause (c) of Explanation 1 to sub-section 54E of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the special series of units issued under the Capital Gains Unit Scheme, 1983, of the Unit Trust of India established under the Unit Trust of India Act, 1963 (52 of 1963), for the purpose of that sub-clause.
[No. F. 4(12)–W & M/83]