MANU/CBDT/0038/2017

Ministry : Ministry of Finance

Department/Board : CBDT

Notification No. : 28/2017

Date : 05.04.2017

Applicability of Section 269ST of Income Tax Act, 1961

S.O.1057(E).--In exercise of the powers conferred by clause (iii) of the proviso to section 269ST of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provision of section 269ST shall not apply to receipt by any person from an entity referred to in sub-clause (b) of clause (i) of the proviso to section 269ST.

2. The notification shall be deemed to have come into force with effect from 1st day of April, 2017.

[F. No. 370142/10/2017-TPL]
(Dr. T.S. Mapwal)
Under Secretary to the Government of India