16 September 2019


Notifications & Circulars

Ministry of Finance 

05.04.2017

Direct Taxation

Applicability of Section 269ST of Income Tax Act, 1961

MANU/CBDT/0038/2017

In exercise of the powers conferred by clause (iii) of the proviso to section 269ST of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provision of section 269ST shall not apply to receipt by any person from an entity referred to in sub-clause (b) of clause (i) of the proviso to section 269ST. The notification shall be deemed to have come into force with effect from 1st day of April, 2017.

Tags : Notification Section Applicability

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