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Income tax exemption under section 10(23C)(v) notifies Indian Gypsy Works Fellowship Trust for specified assessment years. The Central Government, exercising its power under the relevant provision of the Income-tax Act, notifies The Indian Gypsy Works Fellowship Trust as qualifying for tax-exemption under that provision and limits the recognition to the assessment years specified in the notification, thereby registering the trust within the statutory exemption framework for those assessment years.
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Provisions expressly mentioned in the judgment/order text.
Income tax exemption under section 10(23C)(v) notifies Indian Gypsy Works Fellowship Trust for specified assessment years.
The Central Government, exercising its power under the relevant provision of the Income-tax Act, notifies The Indian Gypsy Works Fellowship Trust as qualifying for tax-exemption under that provision and limits the recognition to the assessment years specified in the notification, thereby registering the trust within the statutory exemption framework for those assessment years.
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