Notification of charitable status under section 10(23C)(iv) confirms tax-exempt recognition for the foundation for the assessment year specified. Notification under section 10(23C)(iv) of the Income-tax Act, 1961 recognises The C.P. Ramaswami Aiyar Foundation, Madras as an entity within the cited sub-clause for the purposes of income-tax assessment, with the Central Government formally issuing the notification to identify the Foundation for tax-exemption-related treatment for the specified assessment year.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notification of charitable status under section 10(23C)(iv) confirms tax-exempt recognition for the foundation for the assessment year specified.
Notification under section 10(23C)(iv) of the Income-tax Act, 1961 recognises The C.P. Ramaswami Aiyar Foundation, Madras as an entity within the cited sub-clause for the purposes of income-tax assessment, with the Central Government formally issuing the notification to identify the Foundation for tax-exemption-related treatment for the specified assessment year.
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