Tax notification under section 10(23C)(iv) designates German Leprosy Relief Association Rehabilitation Fund as notified for relief. Central Government notification under clause (23C)(iv) of section 10 of the Income-tax Act notifies German Leprosy Relief Association Rehabilitation Fund, Madras as eligible under that sub-clause for the specified assessment year, thereby recognising the fund for tax purposes.
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Provisions expressly mentioned in the judgment/order text.
Tax notification under section 10(23C)(iv) designates German Leprosy Relief Association Rehabilitation Fund as notified for relief.
Central Government notification under clause (23C)(iv) of section 10 of the Income-tax Act notifies German Leprosy Relief Association Rehabilitation Fund, Madras as eligible under that sub-clause for the specified assessment year, thereby recognising the fund for tax purposes.
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