Amendment in Notification No. 115/2022 dated 14th October, 2022 - Extension of exemption u/s 10(23FE) - investment made in India - Sovereign wealth fund Norges Bank On Account Of The Government Pension Fund Global notfied as the specified person - 84/2024 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 84/2024 New Delhi, the 18th July, 2024 S.O. 2860(E) . In exercise of the powers conferred by sub-clause (vi) of clause (b) 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. 4893(E), dated the 14th October, 2022[Notification No. 115/2022/ F.No.500/SWF5/S10(23FE)/ FT TR-II (Pt.2)] 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 TIWAR, 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. 4893(E), dated the 14th October, 2022.