NOTIFICATION

S.O. 1057(E).- In exercise of the powers conferred by clause (iii) of the proviso to section 269ST of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provision of section 269ST shall not apply to receipt by any person from an entity referred to in sub-clause (b) of clause (i) of the proviso to section 269ST.
2. The notification shall be deemed to have come into force with effect from 1st day of April, 2017.

[Notification No.28/2017, F.No.370142/10/2017-TPL