Tax exemption recognition under section 10(23C)(iv) notifies a Chief Minister's Relief Fund for specified assessment years. The Central Government, invoking clause (23C)(iv) of section 10 of the Income-tax Act, notifies the Gujarat Chief Minister's Relief Fund as recognised under that clause for the assessment years 1987-88 and 1988-89, thereby placing the fund within the statute's exemption framework.
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Tax exemption recognition under section 10(23C)(iv) notifies a Chief Minister's Relief Fund for specified assessment years.
The Central Government, invoking clause (23C)(iv) of section 10 of the Income-tax Act, notifies the Gujarat Chief Minister's Relief Fund as recognised under that clause for the assessment years 1987-88 and 1988-89, thereby placing the fund within the statute's exemption framework.
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