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NEW RECOGNIZED ASSOCITION FOR THE PURPOSE OF SECTION 43(5), CLAUSE (iii) OF EXPLANATION 2 TO CLAUSE (e) OF PROVISO, OF THE INCOME-TAX ACT, 1961. - 92/2013 - Income TaxExtract MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION No. 92/2013 New Delhi, the 29th November, 2013 INCOME-TAX S.O. 3539(E). - In exercise of the powers conferred by clause (iii) of the Explanation 2 of clause (e) of the proviso to clause (5) of Section 43 of the Income-tax Act, 1961 (43 of 1961) read with sub-rule (4) of rule 6DDD of the Income-tax Rules, 1962 , the Central Government hereby notifies the Multi Commodity Exchange of India Limited, Mumbai as a recognised association for the purposes of clause (e) of the proviso to clause (5) of the said Section, with effect from the date of publication of this notification in the Official Gazette. 2. The Central Government may withdraw the recognition of Multi Commodity Exchange of India Limited, Mumbai if any of the conditions specified in rule 6DDC of the Income tax Rules, 1962 , is violated. 3. This notification shall remain in force until the approval granted by the Forward Markets Commission is withdrawn or expires, or the notification is rescinded by the Central Government under sub-rule (5) of rule 6DDD of the Income-tax Rules, 1962 . [F. No. 142/31/2013-TPL] ASHIS MOHANTY. Under Secy.
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