Case law › Notifications › 2015 › Notification No.91/2015 [F.No.178/21/2014-ITA.I] / SO 3313(E)

Notification 8 December 2015

Notification No.91/2015 [F.No.178/21/2014-ITA.I] / SO 3313(E)

jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99

What this is

Notification No.91/2015 [F.No.178/21/2014-ITA.I] / SO 3313(E) was published on 8 December 2015. Its subject is jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99.

What it does

In exercise of the power under clause (xiv) of sub-section (2) of section 80C of the Income-tax Act, 1961, the Central Government specifies the HDFC Retirement Savings Fund, set up by the HDFC Mutual Fund registered under the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 with registration number MF/044/00/6 dated 30 June 2000, as a pension fund for the purposes of that section. The specification is for assessment year 2016-17 and subsequent assessment years, and the notification comes into force from the date of its publication in the Official Gazette.

Who it reaches

individuals and Hindu undivided families subscribing to the HDFC Retirement Savings Fund
the HDFC Mutual Fund as the sponsor of the notified fund
assessing officers examining deductions claimed under section 80C

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.2	s.2, s.346, s.355
s.3	s.3
s.80C	s.2, s.123

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 9th December, 2015
No. 91/2015
S.O. 3313(E).—In exercise of the powers conferred by clause (xiv) of sub-section 2 of the Section 80C of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the HDFC Retirement Savings Fund, set up by the HDFC Mutual Fund registered under the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 having registration No. MF/044/00/6, dated the 30th June, 2000, as a pension fund for the purposes of the said section for the assessment year 2016-17 and subsequent assessment years.
This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 178/21/2014-ITA-I]
ROHIT GARG, Dy. Secy.
5132 GI/2015
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

From when

The date of publication in the Official Gazette, applying for assessment year 2016-17 and subsequent assessment years.

What to watch

It comes into force from the date of publication in the Official Gazette and applies from assessment year 2016-17 onwards.
The specification is under clause (xiv) of section 80C(2), the pension fund limb, so the deduction is subject to the ceiling and the other conditions of section 80C.
The fund is identified by name and by the mutual fund's SEBI registration number MF/044/00/6 dated 30 June 2000; the notification does not extend to any other scheme of the same mutual fund.
The extract shows the notification dated 8 December 2015 in the Hindi text and 9 December 2015 in the English text, so the gazette copy should be checked if the exact date matters.

Where you meet it

In the Chapter VI-A schedule of an individual's return claiming deduction under section 80C for a subscription to this fund, and in the statement of investment the mutual fund issues.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 89/2026-CBDT [F. No. 164/1/2026-ITA-1] / SO 3936(E) — Ministry of Finance 17 July 2026
Notification No. 75/2026 [F. No. 275/18/2026-IT(B)] / SO 3610(E) : TDS Exemption on Ship Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Notification No. 74/2026 [F. No. 275/16/2026-IT(B)] / SO 3609(E) : TDS Exemption on Aircraft Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Notification No. 65/2025 [F. No. 300196/4/2019-ITA-I] / S.O. 2739(E) — Ministry of Finance 19 June 2025
Notification No. 56 /2025 [F.No.300164/4/2024-ITA-1] / SO 2576(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 12 June 2025
Notification No. 52/2025 [F. No. 300164/5/2024-ITA-1] / SO 2447(E) — Ministry of Finance 30 May 2025

← Notification No. 90/2015 [F.No. 142/7/2014-TPL] / SO 3312(E) · Notification No.265/2015 [F.No.V.27015/4/2015-SO(NAT.COM)] / SO 3033(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.