In exercise of the powers conferred by clause (xiv) of sub- section (2) of section 80C of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Reliance Retirement Fund set up by the Reliance Mutual Fund registered under the Securities and Exchange of Board of India (Mutual Fund Regulations, 1993) having registration No. MF/022/95/1, dated the 30th June, 1995 as a pension fund for the purposes of the said clause for the assessment year 2015-16 and subsequent assessment years.
This notification shall come into force from the date of its publication in the Official Gazette.
Central Board of Direct Taxes
Notification No. 90/2014
New Delhi, the 23 December, 2014