Notification under section 10(23C)(iv) confers notified charitable status on Bangiya Sahitya Parisad for specified assessment years. The Central Government notifies Bangiya Sahitya Parisad, Calcutta, as a notified institution under the charitable exemption provision of the income-tax law, specifying that the organisation is entitled to the benefits of that provision for the stated assessment years and thereby fixing the period of its exemption classification.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C)(iv) confers notified charitable status on Bangiya Sahitya Parisad for specified assessment years.
The Central Government notifies Bangiya Sahitya Parisad, Calcutta, as a notified institution under the charitable exemption provision of the income-tax law, specifying that the organisation is entitled to the benefits of that provision for the stated assessment years and thereby fixing the period of its exemption classification.
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