No deduction of income-tax shall be made under Chapter XVII of ...
Exempting income tax deduction on payments to Credit Guarantee Fund Trust for MSEs.
December 23, 2024
Notifications Income Tax
No deduction of income-tax shall be made under Chapter XVII of the Income-tax Act, 1961 on any payment received by the Credit Guarantee Fund Trust for Micro and Small Enterprises as referred to in clause (46B) of section 10 of the said Act. This notification by the Central Government exercising powers u/s 197A(1F) shall come into force on its publication date in the Official Gazette.
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