Tax exemption notification under section 10(23C)(iv) grants charitable status to Vivekananda institutions for limited assessment years. Central Government notification S.O.2231 dated 24-2-1986 recognizes Vivekananda Rock Memorial and Vivekananda Kendra, Madras as qualifying for the Income-tax Act exemption for charitable institutions and applies that notification to a specified sequence of assessment years.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(iv) grants charitable status to Vivekananda institutions for limited assessment years.
Central Government notification S.O.2231 dated 24-2-1986 recognizes Vivekananda Rock Memorial and Vivekananda Kendra, Madras as qualifying for the Income-tax Act exemption for charitable institutions and applies that notification to a specified sequence of assessment years.
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