Section(s) Referred: 10 ,10(23D)
Statute: INCOME TAX
Date of Issue: 18/2/1997
In exercise of the powers conferred by clause (23D) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies Alliance Capital Mutual Fund set up under the trust deed dated the 27th December, 1994, between Alliance Capital Management Corporation of Delaware, United States of America and Mr. Dave H. Williams, United States of America ; Mr. John D. Carifa, United States of America ; Mr. Gopi Arora, India ; and Mr. Deepak S. Parekh, India, and registered with the Securities and Exchange Board of India under regulation 9 of the Securities Exchange Board of India (Mutual Funds) Regulations, 1993, vide Registration Code MF/021/95/3, dated the 30th December, 1994, as a mutual fund for the purpose of the said clause.
[Notification No. 10277/F. No. 194/7/95-I TA-I]