Section - 10(23BBB) (of Income Tax Act, 1961), Income-tax Act.
Section - 10(23BBB) (of Income Tax Act, 1961), Income-tax Act.
Incomes not included in total income.
Any income of the European Economic Community derived in India by way of interest, dividends or capital gains from investments made out of its funds under such scheme as the Central Government may, by notification in the Official Gazette, specify in this behalf.
Explanation.—For the purposes of this clause, "European Economic Community" means the European Economic Community established by the Treaty of Rome of 25th March, 1957;
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