Tax exemption under section 10(23C)(iv) confirms notification of a public pollution control board's charitable status. Notification under the Income-tax Act confers tax-exempt recognition on a public pollution control board by invoking clause (iv) of sub-section (23C) of section 10, with the Central Government formally notifying the board for the specified assessment years and recording the notification reference for administrative and compliance purposes.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 10(23C)(iv) confirms notification of a public pollution control board's charitable status.
Notification under the Income-tax Act confers tax-exempt recognition on a public pollution control board by invoking clause (iv) of sub-section (23C) of section 10, with the Central Government formally notifying the board for the specified assessment years and recording the notification reference for administrative and compliance purposes.
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