Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012
Table of Contents
Enacting Formula
1 Citation and commencement
2 Definitions
3 Exemption from tax of qualifying amount paid by trustee of prescribed trust fund referred to in section 13C of Act
4 Exemption from tax of qualifying amount paid by prescribed person referred to in section 13CA of Act
5 Exemption from tax of qualifying amount paid by approved company referred to in section 13R of Act
6 Exemption from tax of qualifying amount paid by approved person, etc., referred to in section 13X of Act
7 Exemption from tax of qualifying amount paid by approved master fund or feeder fund referred to in section 13X of Act
8 Exemption from tax of qualifying amount paid by sovereign fund entity referred to in section 13Y of Act
9 Exemption from tax of qualifying amount paid by approved foreign government-owned entity referred to in section 13Y of Act
10 Exemptions not applicable if loan, etc., is for non-investment activities, or payment is for tax avoidance