9911796707
TMI BlogAmendment of section 10X X X X Extracts X X X X X X X X Extracts X X X X ..... from a fund under clause (23AAB);"; (b) in clause (10D), after the words, brackets, figures and letters "other than any sum received under sub-section (3) of section 80DDA", the following shall be inserted with effect from the 1st day of October, 1996, namely :- 'or under a Keyman insurance policy. Explanation : For the purposes of this clause, "Keyman insurance poli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... August, 1996 under a pension scheme, - (i) to which contribution is made by any person for the purpose of receiving pension from such fund; (ii) which is approved by the Controller of Insurance. Explanation : For the purposes of this clause, the expression "Controller of Insurance" shall have the meaning assigned to it in clause (5B) of section 2 of the Insurance Act, 1938 (4 of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructure capital company from investments made by way of shares or long-term finance in any enterprise carrying on the business of developing, maintaining and operating any infrastructure facility, which fulfils the conditions specified in sub-section (4A) of section 80-IA. Explanation : For the purposes of this clause, - (a) "infrastructure capital company" means such company as has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sub-section (1) of section 36;'; (g) for clause (24), the following clause shall be substituted with effect from the 1st day of April, 1997, namely :- '(24) any income chargeable under the heads "Income from house property" and "Income from other sources" of - (a) a registered union within the meaning of the Trade Unions Act, 1926 (16 of 1926) formed primarily ..... X X X X Extracts X X X X X X X X Extracts X X X X
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