Tax exemption recognition for German Leprosy Relief Association Rehabilitation Fund granted for specified assessment years. Central Government notifies the German Leprosy Relief Association Rehabilitation Fund as eligible under the charitable fund provision of section 10, clause (23C)(iv), thereby granting the fund income tax recognition for a specified set of assessment years and enabling the tax treatment applicable to notified charitable institutions for that period.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption recognition for German Leprosy Relief Association Rehabilitation Fund granted for specified assessment years.
Central Government notifies the German Leprosy Relief Association Rehabilitation Fund as eligible under the charitable fund provision of section 10, clause (23C)(iv), thereby granting the fund income tax recognition for a specified set of assessment years and enabling the tax treatment applicable to notified charitable institutions for that period.
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