Tax exemption notification under section 10(23C)(iv) designates Gujarat Ecological Education and Research Foundation for limited assessment years. Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Gujarat Ecological Education and Research Foundation, Gandhinagar as eligible under that clause for the specified assessment years, thereby applying the tax exemption classification and statutory recognition for those years.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(iv) designates Gujarat Ecological Education and Research Foundation for limited assessment years.
Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Gujarat Ecological Education and Research Foundation, Gandhinagar as eligible under that clause for the specified assessment years, thereby applying the tax exemption classification and statutory recognition for those years.
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