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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Exemption u/s 10(23FB) - AO is duty bound to enquire whether the ...

Case Laws     Income Tax

August 30, 2013

Exemption u/s 10(23FB) - AO is duty bound to enquire whether the assessee trust is registered under the Registration Act, 1908 and has been granted certificate of registration by SEBI under SEBI (Venture Capital Funds) Regulations, 1996. But his role is confined to satisfy himself with such certificates granted and not beyond - AT

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