Tax exemption notification under section 10(23C)(iv) recognises a cultural heritage trust's status for an assessment year. Notification under section 10(23C)(iv) designates The Indian National Trust for Art and Cultural Heritage, New Delhi, as an organisation covered by that sub-clause for the specified assessment year, issued by the Central Government (S.O. 1984) to recognise the institution for income-tax purposes under the statutory notification mechanism.
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.
Tax exemption notification under section 10(23C)(iv) recognises a cultural heritage trust's status for an assessment year.
Notification under section 10(23C)(iv) designates The Indian National Trust for Art and Cultural Heritage, New Delhi, as an organisation covered by that sub-clause for the specified assessment year, issued by the Central Government (S.O. 1984) to recognise the institution for income-tax purposes under the statutory notification mechanism.
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