Tax exemption notification: charitable institution recognised under section 10(23C)(iv) under income tax law for specified years. The Central Government, exercising its power under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies the named institution for the purposes of that sub-clause and limits that recognition to specified assessment years, thereby recording the institution's eligibility for the statutory tax treatment during those years.
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: charitable institution recognised under section 10(23C)(iv) under income tax law for specified years.
The Central Government, exercising its power under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies the named institution for the purposes of that sub-clause and limits that recognition to specified assessment years, thereby recording the institution's eligibility for the statutory tax treatment during those years.
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