Recognition under section 10(23C)(iv) provides tax exemption to Arogyavaram Development Society for specified assessment years. The Central Government, exercising powers under the relevant sub-clause of the income-tax provision, notifies Arogyavaram Development Society, Madanapalle as covered by that sub-clause for the period corresponding to the stated sequence of assessment years, thereby recognising the society for the provision's tax-exemption framework during that period.
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Provisions expressly mentioned in the judgment/order text.
Recognition under section 10(23C)(iv) provides tax exemption to Arogyavaram Development Society for specified assessment years.
The Central Government, exercising powers under the relevant sub-clause of the income-tax provision, notifies Arogyavaram Development Society, Madanapalle as covered by that sub-clause for the period corresponding to the stated sequence of assessment years, thereby recognising the society for the provision's tax-exemption framework during that period.
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