Tax recognition under section 10(23C)(iv) confirms charitable status for a leprosy treatment and health education scheme. Notification recognises the Greater Calcutta Leprosy Treatment & Health Education Scheme (GRECALTES) under clause (iv) of sub section (23C) of section 10 of the Income tax Act, conferring the statutory tax treatment associated with that clause for the stated assessment years by administrative notification of the scheme's charitable medical and health education activities.
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Provisions expressly mentioned in the judgment/order text.
Tax recognition under section 10(23C)(iv) confirms charitable status for a leprosy treatment and health education scheme.
Notification recognises the Greater Calcutta Leprosy Treatment & Health Education Scheme (GRECALTES) under clause (iv) of sub section (23C) of section 10 of the Income tax Act, conferring the statutory tax treatment associated with that clause for the stated assessment years by administrative notification of the scheme's charitable medical and health education activities.
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