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        Case ID :
        Income Tax

        Notifies 'Indira Gandhi National Centre for Arts' u/s 10(23C)(iv) - S.O.2948 - Income Tax Act, 1961

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        Tax exemption notification under 10(23C)(iv) recognizing Indira Gandhi National Centre for Arts for specified assessment years. Notification designates Indira Gandhi National Centre for Arts as qualifying under section 10(23C)(iv) of the Income-tax Act, the Central Government exercising clause (iv) of sub-section (23C) of section 10, and limits recognition to the assessment years specified in the instrument.
                        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 notification under 10(23C)(iv) recognizing Indira Gandhi National Centre for Arts for specified assessment years.

                              Notification designates Indira Gandhi National Centre for Arts as qualifying under section 10(23C)(iv) of the Income-tax Act, the Central Government exercising clause (iv) of sub-section (23C) of section 10, and limits recognition to the assessment years specified in the instrument.


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