Notification under section 10(23C)(iv) grants tax-exempt recognition to Bangiya Sahitya Parisad for specified assessment years. Notification confers tax-exempt recognition on Bangiya Sahitya Parisad, Calcutta under section 10(23C)(iv) of the Income-tax Act, 1961, the Central Government notifying the society for the specified assessment years, thereby treating it as an entity covered by the exemption provision for the period identified.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C)(iv) grants tax-exempt recognition to Bangiya Sahitya Parisad for specified assessment years.
Notification confers tax-exempt recognition on Bangiya Sahitya Parisad, Calcutta under section 10(23C)(iv) of the Income-tax Act, 1961, the Central Government notifying the society for the specified assessment years, thereby treating it as an entity covered by the exemption provision for the period identified.
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