The Central Board of Direct Taxes (CBDT) has notified the circumstances/conditions for the exemption of the pension fund as per section 10(23FE) and has substituted Form bearing number 10BBA. The Board has notified the Income-tax (Eleventh Amendment) Rules, 2021 which further seeks to modify the Income-tax Rules, 1962. In rule 2DB of the Income-tax Rules, […]