Tax exemption notification under section 10(23C)(iv) designates an educational or charitable institution as notified for tax purposes. The Central Government, exercising power under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies Harijan Sevak Sangh, New Delhi, as a notified institution for the purposes of that provision for the relevant assessment year, thereby designating the organization to receive the tax treatment provided under section 10(23C)(iv).
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Tax exemption notification under section 10(23C)(iv) designates an educational or charitable institution as notified for tax purposes.
The Central Government, exercising power under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies Harijan Sevak Sangh, New Delhi, as a notified institution for the purposes of that provision for the relevant assessment year, thereby designating the organization to receive the tax treatment provided under section 10(23C)(iv).
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