Tax exemption notification under section 10(23C)(iv) designates Khelghar Shishu Nivas O Shiksha Kendra as eligible for specified assessment years. Central Government notification S.O.1093 dated 16-1-1985 notifies Khelghar Shishu Nivas O Shiksha Kendra under clause (23C)(iv) of section 10 of the Income-tax Act, recognising the institution for the purposes of that provision for assessment years 1983-84 to 1984-85.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(iv) designates Khelghar Shishu Nivas O Shiksha Kendra as eligible for specified assessment years.
Central Government notification S.O.1093 dated 16-1-1985 notifies Khelghar Shishu Nivas O Shiksha Kendra under clause (23C)(iv) of section 10 of the Income-tax Act, recognising the institution for the purposes of that provision for assessment years 1983-84 to 1984-85.
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