Notification under section 43D of the Income tax Act 1961

6056 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. 4024] NEW DELHI, FRIDAY , SEPTEMBER 22, 2023/ BHADRA 31, 1945 CG-DL-E-25092023-248897 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 22nd September, 2023 INCOME -TAX S.O. 41 92(E).—In exercise of the powers conferred by section 43D 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 section, namely: – (a) all NBFCs classified in the Top Layer; (b) all NBFCs classified in the Upper Layer; (c) all NBFCs c lassified 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. 79/2023/ 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.