Exemption notification under clause (iv) of section 10 designates The Stock Exchange, Bombay for specified assessment years. Central Government notifies clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961 to designate The Stock Exchange, Bombay for the purpose of that clause for the assessment years 1982 83 to 1986 87, identifying the institution as within the scope of the specified tax provision for those years.
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Provisions expressly mentioned in the judgment/order text.
Exemption notification under clause (iv) of section 10 designates The Stock Exchange, Bombay for specified assessment years.
Central Government notifies clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961 to designate The Stock Exchange, Bombay for the purpose of that clause for the assessment years 1982 83 to 1986 87, identifying the institution as within the scope of the specified tax provision for those years.
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