Tax exemption notification under section 10(23C)(iv) grants exempt status to an educational institute for specified assessment years. Central Government notification recognises the Institute for Motivating Self-Employment, Calcutta as eligible for income-tax exemption under the stated charitable/educational provision and designates the temporal scope of that recognition for the specified assessment years, conferring the statutory status required for tax exemption purposes for that period.
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 notification under section 10(23C)(iv) grants exempt status to an educational institute for specified assessment years.
Central Government notification recognises the Institute for Motivating Self-Employment, Calcutta as eligible for income-tax exemption under the stated charitable/educational provision and designates the temporal scope of that recognition for the specified assessment years, conferring the statutory status required for tax exemption purposes for that period.
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