Central Government specifies the Kothari Pioneer Pension Plan set up by the Kothari Pioneer Mutual Fund being a mutual fund u/s 88(2)(xiiic) - S.O. 76(E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 10263 New Delhi, the 30 th January, 1997 INCOME TAX S.O. 76(E).- In exercise of the powers conferred by clause (xiiic) of sub-section (2) of section 88 of the Income tax Act 1961 (43 of 1961), the Central Government hereby specifies the Kothari Pioneer Pension Plan , set up by the Kothari Pioneer Mutual Fund being a mutual fund notified by the Government of India in the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes vide notification number 9509, S.O.232(E), dated the 18 th March, 1994 under clause (23D) of section 10 of the said Act , as a pension fund for the purposes of the said clause (xiiic). [F. No. 178/92/95-ITA-l] H. K. CHOUDHARY, Under Secy.