Charitable trust recognition under section 10(23C)(iv) confirms central government notification granting tax-exempt status for specified assessment years. Notification confers recognition on Sir Ratan Tata Trust, Bombay, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, for a specified block of assessment years, operating as a central government declaration that the trust meets the statutory conditions for the provision for the notified 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.
Charitable trust recognition under section 10(23C)(iv) confirms central government notification granting tax-exempt status for specified assessment years.
Notification confers recognition on Sir Ratan Tata Trust, Bombay, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, for a specified block of assessment years, operating as a central government declaration that the trust meets the statutory conditions for the provision for the notified period.
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