Tax exemption recognition under section 10(23C)(v) grants eligibility to a religious institution for specified assessment years. The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, 1961, notifies the Diocese of Calcutta (Church of North India) as eligible under that provision for the assessment years covered by the instrument, thereby designating the religious body for application of the provision's tax exemption mechanism.
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 recognition under section 10(23C)(v) grants eligibility to a religious institution for specified assessment years.
The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, 1961, notifies the Diocese of Calcutta (Church of North India) as eligible under that provision for the assessment years covered by the instrument, thereby designating the religious body for application of the provision's tax exemption mechanism.
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