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Tax exemption notification under section 10(23C)(v): Calcutta Zoroastrian Community's Religious and Charity Funds recognised for a specified assessment period. The Central Government notifies Calcutta Zoroastrian Community's Religious and Charity Funds as recognised under Section 10(23C)(v), exercising its authority to declare institutions eligible for the income-tax exemption provision and specifying the temporal scope of that recognition for a defined sequence of assessment years.
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.
Tax exemption notification under section 10(23C)(v): Calcutta Zoroastrian Community's Religious and Charity Funds recognised for a specified assessment period.
The Central Government notifies Calcutta Zoroastrian Community's Religious and Charity Funds as recognised under Section 10(23C)(v), exercising its authority to declare institutions eligible for the income-tax exemption provision and specifying the temporal scope of that recognition for a defined sequence of assessment years.
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