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Income Tax Exemption under Section 10(35) of Income Tax Act, 1961

 

Eligible Assessee

Any assessee

 

Nature of Income

Income received in respect of Units of specified mutual fund, specified undertaking, specified company, other than on transfer of such units

 

 

 

 

Amount Exempt

Entire income

 

Conditions laid down for Tax Exemption
Income on transfer of such units are not exempt under this provision

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