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        F. Acts / Amendment Acts

        Section 6 - Amendment of section 10

        Finance Act, 1994
        Chapter III
        DIRECT TAX
        INCOME-TAX

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        Tax exemption expansion for specified educational and cooperative institutions, and notified news agencies allowed conditional income application. Amendments expand section 10(10C) exemptions to include co operative societies, certain universities, Indian Institutes of Technology and specified management institutes, adjust provisos to treat these bodies like existing authorities, introduce a time limited, conditional exemption for notified news agencies that apply income solely for news collection and distribution, revise territorial wording in clause (26), and broaden clause (26B) to include backward classes alongside Scheduled Castes and Scheduled Tribes with a substituted explanation and notification routes.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tax exemption expansion for specified educational and cooperative institutions, and notified news agencies allowed conditional income application.

                              Amendments expand section 10(10C) exemptions to include co operative societies, certain universities, Indian Institutes of Technology and specified management institutes, adjust provisos to treat these bodies like existing authorities, introduce a time limited, conditional exemption for notified news agencies that apply income solely for news collection and distribution, revise territorial wording in clause (26), and broaden clause (26B) to include backward classes alongside Scheduled Castes and Scheduled Tribes with a substituted explanation and notification routes.


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