Notification under clause 23EC of section 10 of Income tax Act 1961

5777 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY No. 3822] NEW DELHI, TUES DAY, SEPTEMBER 12, 2023/ BHADRA 21, 1945 CG-DL-E-13092023-248667 MINISTRY OF FINANCE (Department of Revenue ) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 12th September , 2023 (INCOME TAX) S.O. 3 984(E).—In exercise of the powers conferred by sub -section (23EC) of section 10 of the Income -tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Multi Commodity Exchange Investor (Client) Protection Fund Trust se t up by Multi Commodity Exchange of India Limited, Mumbai for the purposes of the said clause for the assessment year 2014 -15. [Notification No. 77 /2023/ F. No. 173/105/2013 -ITA-1] VIKAS SINGH, Director (ITA -I) Explanatory Memorandum: It is certified tha t no person is being adversely affected by giving retrospective effect to this notification. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publi cations, Delhi -110054.