Notification under section 43B of the Income tax Act 1961

6057 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. 4025] NEW DELHI, FRIDAY , SEPTEMBER 22, 2023/ BHADRA 31, 1945 CG-DL-E-22092023-248898 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 2 2nd September, 2023 INCOME -TAX S.O. 41 93(E).— In exercise of the powers conferred by clause (da) of section 43B of the Income -tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following classes of non -banking financial companies (NBFCs), for the purpose of the said cl ause, namely: – (a) all NB FCs classified in the Top Layer; (b) all NBFC s classified in the Upper Layer; (c) all NBFCs classified in the Middle Layer. Explanation. – The classification of NBFCs in the Top Layer, Upper Layer and Middle Layer shall be according to the Reserve Bank of India’s guidelines contained in Circular DOR.CRE.REC.No.60/03.10.001/2021 -22 dated October 22, 2021. 2. This notification shall come into force from the date of its publication in the Official Gazette. [Notification No. 80/2023/F. No. 370142/31/2023 -TPL] JIVITESH ANAND , Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications , Delhi -110054.