Amendment in Notification No. 97/2022 dated 17th August, 2022 - Extension of exemption u/s 10(23FE) - The pension fund, namely, CPPIB India Private Holdings Inc.in respect of the eligible investment made by it in India. - 82/2024 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 82/2024 New Delhi, the 18th July, 2024 S.O. 2858(E) . In exercise of the powers conferred by sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) number S.O. 3867(E), dated the 17th August, 2022 [Notification No. 97/2022/F. No. 500/PF2/S10(23FE)/FT TR-IIPart (3)] published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), except as respects things done or omitted to have been done on and from the 1st day of April, 2024 till the date of publication of this notification in the Official Gazette, namely: In the said notification, in the opening paragraph, for the figures, letters and words 31st day of March, 2024 , the figures, letters and words 31st day of March, 2025 shall be substituted. [F.No. 500/Misc./S10(23FE)/FT TR-II] APOORV TIWARI, Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O. 3867(E), dated the 17th August, 2022 .