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Notification under Section 10(23C)(iv) designates Divine Light School for the Blind Trust as notified for specified assessment years. The Central Government notifies Divine Light School for the Blind Trust under Section 10(23C)(iv) of the Income-tax Act, 1961, thereby recognising the Trust for the purposes of clause (23C)(iv) in relation to specified assessment years, and making the provision applicable to the Trust for that period.
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Provisions expressly mentioned in the judgment/order text.
Notification under Section 10(23C)(iv) designates Divine Light School for the Blind Trust as notified for specified assessment years.
The Central Government notifies Divine Light School for the Blind Trust under Section 10(23C)(iv) of the Income-tax Act, 1961, thereby recognising the Trust for the purposes of clause (23C)(iv) in relation to specified assessment years, and making the provision applicable to the Trust for that period.
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