CBDT vide Notification No. 37/2021 /F. No. 370142/28/ 2020-TPL dated 26.04.02021 through Income-tax (11th Amendment) Rules, 2021 has amended Rule 2DB and Form 10BBA.
Rule 2DB deals with other conditions to be satisfied by the pension fund for the purposes of clause (23FE) of section 10.
Form 10BBA is notified for making application for notification under sub-clause (iv) of clause (c) of Explanation 1 to the clause (23FE) of section 10 of the Income-tax Act, 1961 for a pension fund for availing exemption under section 10(23FE).
Read the full text of Notification No. 37/2021 dated 26.04.2021
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