Section 80C(2)(xiv) of the Income-tax Act, 1961 - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures etc. - Notified pension fund
Notification No. 90/2014 [F. No.178/63/2012-ITA-I] / SO 3261(E) was published on 23 December 2014. Its subject is Section 80C(2)(xiv) of the Income-tax Act, 1961 - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures etc. - Notified pension fund.
Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. For anything you rely on, read the file itself.
2 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—S EC . 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 23rd December, 2014 (INCOME TAX) Notified Pension Fund under Section 80C(2)(xiv) S.O. 3261(E).— In exercise of the powers conferred by clause
(xiv) of sub- section
(2) of Section 80C of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Reliance Retirement Fund set up by the Reliance Mutual Fund registered under the Securities and Exchange Board of India (Mutual Fund Regulations, 1993) having registration No. MF/022/95/1, dated the 30th June, 1995 as a pension fund for the purposes of the said clause for the assessment year 2015-16 and subsequent assessment years. This notification shall come into force from the date of its publication in the Official Gazette. [Notification No. 90/2014/F. No.178/63/2012-ITA-I] DEEPSHIKHA SHARMA, Director (ITA-I) Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
Source: the department’s file.
← Notification No. 85/2014 [F.No. 196/09/2014-ITA.I] / SO 3262(E) · Notification No. 82/2014 [F.No.187/46/2014(ITA.I)]/SO 3243(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.