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Income Tax Exemption under Section 10(23D) of Income Tax Act, 1961

 

Eligible Assessee

Specified Mutual funds

 

 

 

Nature of Income

Any income

 

Amount Exempt

Entire amount

 

Conditions laid down for Tax Exemption u/s 10(23D)

The mutual fund is either registered under SEBI or is set up by public sector Bank, public sector financial institution or such fund as approved by RBI and shall be subjected to such conditions as notified.

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