Charitable fund notification under section 10(23C)(iv) grants tax exemption recognition for specified assessment years period. Notification designates the 'West Bengal Chief Minister's Relief Fund' as eligible for tax exemption under section 10(23C)(iv) of the Income-tax Act by formally notifying the fund, thereby enabling its recognition for income tax purposes for the assessment years covered by the notification.
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Provisions expressly mentioned in the judgment/order text.
Charitable fund notification under section 10(23C)(iv) grants tax exemption recognition for specified assessment years period.
Notification designates the "West Bengal Chief Minister's Relief Fund" as eligible for tax exemption under section 10(23C)(iv) of the Income-tax Act by formally notifying the fund, thereby enabling its recognition for income tax purposes for the assessment years covered by the notification.
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