Section 10(23C)(v) notification recognises an institution for tax-exemption for specified consecutive assessment years. The Central Government, invoking clause (23C)(v) of section 10 of the Income-tax Act, notifies The Late Ervad D. B. Mehta's Zoroastrian Anjuman Adash Adaran as recognised for the purposes of that provision for the specified consecutive assessment years, thereby designating the institution within the tax-exemption framework for the stated period.
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Provisions expressly mentioned in the judgment/order text.
Section 10(23C)(v) notification recognises an institution for tax-exemption for specified consecutive assessment years.
The Central Government, invoking clause (23C)(v) of section 10 of the Income-tax Act, notifies The Late Ervad D. B. Mehta's Zoroastrian Anjuman Adash Adaran as recognised for the purposes of that provision for the specified consecutive assessment years, thereby designating the institution within the tax-exemption framework for the stated period.
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