Tax exemption recognition under section 10(23C)(iv): notification identifies a charitable society for tax treatment within specified assessment years. Notification by the Central Government under section 10(23C)(iv) of the Income-tax Act recognising the 'Society for Promotion of Waste-lands Development' for the purpose of that clause and specifying the temporal scope of that recognition for particular assessment years, thereby identifying the organisation for tax-exemption treatment under the Act.
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 recognition under section 10(23C)(iv): notification identifies a charitable society for tax treatment within specified assessment years.
Notification by the Central Government under section 10(23C)(iv) of the Income-tax Act recognising the "Society for Promotion of Waste-lands Development" for the purpose of that clause and specifying the temporal scope of that recognition for particular assessment years, thereby identifying the organisation for tax-exemption treatment under the Act.
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