Tax exemption under section 10(23C)(iv) for Indian People's Famine Trust confirmed for specified assessment years. The Central Government notifies Indian People's Famine Trust under the Income-tax Act provision for charitable entities, recognizing the Trust for the purposes of that provision and limiting the notification to the assessment years 1983-84 to 1985-86.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 10(23C)(iv) for Indian People's Famine Trust confirmed for specified assessment years.
The Central Government notifies Indian People's Famine Trust under the Income-tax Act provision for charitable entities, recognizing the Trust for the purposes of that provision and limiting the notification to the assessment years 1983-84 to 1985-86.
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