Tax exemption under section 10(23C)(iv) notifies charitable institution's exempt status for specified assessment years period. Central Government notification designates Father Muller's Charitable Institutions, Mangalore as a notified charitable institution under the specified provision of the Income tax Act, with the designation applicable for the assessment years 1985-86 to 1987-88, thereby fixing the temporal scope of the institution's notified status under the statute.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 10(23C)(iv) notifies charitable institution's exempt status for specified assessment years period.
Central Government notification designates Father Muller's Charitable Institutions, Mangalore as a notified charitable institution under the specified provision of the Income tax Act, with the designation applicable for the assessment years 1985-86 to 1987-88, thereby fixing the temporal scope of the institution's notified status under the statute.
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