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

Eligible Assessee

Investor protection fund set up by commodity exchange

Nature of Income

Any income by way of contribution received from commodity exchange or its member


Amount Exempt

Entire amount


Conditions laid down for Tax Exemption

  1. The fund is set up by commodity exchanges in India either jointly or separately as may be notified by Central Government
  2. The amount which is standing in credit and not subjected to tax under this provision is shared with the commodity exchange, the same shall be chargeable to tax in the year in which the same is shared.


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