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of <h1>Assam Rifles Group Insurance Scheme Gains Tax Exemption for Assessment Years 1982-83 to 1986-87 Under Section 10(23C)</h1> The Central Government has notified the 'Assam Rifles Group Insurance Scheme' under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961. This notification applies to the assessment years 1982-83 to 1986-87, granting the scheme specific tax exemptions as outlined in the mentioned section. The notification was issued under S.O.2233, dated February 26, 1986, and is referenced as No. 6606/F. No. 197/190/83-IT (AI).
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