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        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.

        <h1>Section 10(23C)(iv) notification recognizes Defence Civilians Welfare Fund's charitable status for specified assessment years under Income Tax law.</h1> The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies the Defence Civilians Welfare (T.B. Cancer and Leprosy) Fund for the purposes of that provision for the period covering specified assessment years, thereby recognising the Fund within the statute's exemption/recognition framework for that stated period.

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