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Notification under Section 10(23C)(iv) confirms tax exempt status for Institute of Rail Transport for specified assessment years. The Central Government, exercising powers under Section 10(23C)(iv) of the Income tax Act, formally notifies the Institute of Rail Transport as entitled to the exemption under that provision for the assessment years specified in the notification; the measure identifies the entity and limits the temporal scope of the notification without additional conditions.
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.
Notification under Section 10(23C)(iv) confirms tax exempt status for Institute of Rail Transport for specified assessment years.
The Central Government, exercising powers under Section 10(23C)(iv) of the Income tax Act, formally notifies the Institute of Rail Transport as entitled to the exemption under that provision for the assessment years specified in the notification; the measure identifies the entity and limits the temporal scope of the notification without additional conditions.
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