The Central Board of Direct Taxes (CBDT) on December 11, 2024, amended an older notification No.44/2020/ F. No. 370142/24/2020-TPL number S.O. 2227(E), dated July 06, 2020, related to tax exemptions which facilitate certain specified investments.
The following has been stated: -
•In the notification, in the opening paragraph, for the letters, figures, and words “F. No. 13/3/2017-INF dated 13th August 2018”, the letters, figures, and words “F. No. 13/1/2017-INF dated 11th October 2022” shall be substituted.
This notification shall come into force from December 11, 2024.
[Notification No. S.O. 5347(E)]