NOTIFICATION NO. 23/2013 [F. NO. 178/60/2012-ITA-l], DATED 22-3-2013Online GST Certification Course by TaxGuru & MSME- Click here to Join
In exercise of the powers conferred by item (h) of sub clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes following further amendment to the notification of the Government of India, in the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes vide number S.O. 2685(E), dated the 6th November 2012, with effect from its date of publication in the Official Gazette, namely:-
2. In the said notification, in paragraph (g), the condition (v) shall be omitted.