April 17, 2026
Submitted By: Shristi Rajput
Circular No. 15/2023 : Guidelines under clause (10D) of section 10 of the Income-tax Act, 1961
Circular No. 15/2023 (Central Board of Direct Taxes): issues guidelines under Section 10(10D) clarifying tax exemption conditions for life insurance policy proceeds under the Income-tax Act, 1961.
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