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56E Application for approval under section 10(23G) of an enterprise wholly engaged in the business of developing, maintaining and operating any infrastructure facility (Omitted) - Income Tax

1. 91/2023 - Dated: 19-10-2023 - Income Tax - New Rule 16D - Form of report for claiming deduction u/s 10AA added in Income-tax (Twenty Sixth Amendment) Rules, 2023.

1. Section 10(23D) to 10(50) - Incomes not included in total income [Clause (23D) to Clause (50)] - Income-tax Act, 1961
2. Rule 2E - Guidelines for approval under clause (23G) of section 10 - Income-tax Rules, 1962
3. Rule 130 - Omission of certain rules and Forms and savings - Income-tax Rules, 1962