Section 10(23C)(iv) notification recognises a charitable trust's status for specified assessment years under the Income tax Act. The Central Government, by Notification No. S.O.1355 dated 2 4 1984, notifies Padmabhushan Dr. M. C. Modi Public Trust, Rajajinagar, Bangalore, under the exercise of powers vested by clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, recognising the trust for the purposes of that provision for the period covering the assessment years 1982 83 to 1984 85.
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Provisions expressly mentioned in the judgment/order text.
Section 10(23C)(iv) notification recognises a charitable trust's status for specified assessment years under the Income tax Act.
The Central Government, by Notification No. S.O.1355 dated 2 4 1984, notifies Padmabhushan Dr. M. C. Modi Public Trust, Rajajinagar, Bangalore, under the exercise of powers vested by clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, recognising the trust for the purposes of that provision for the period covering the assessment years 1982 83 to 1984 85.
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