Tax exemption under clause 10(23C)(iv) recognizes Maharana Pratap Smarak Samiti's charitable status for specified assessment years. The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, notifies Maharana Pratap Smarak Samiti as recognized for the exemption under that provision for the specified assessment years, formally declaring its charitable status for income tax purposes.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under clause 10(23C)(iv) recognizes Maharana Pratap Smarak Samiti's charitable status for specified assessment years.
The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, notifies Maharana Pratap Smarak Samiti as recognized for the exemption under that provision for the specified assessment years, formally declaring its charitable status for income tax purposes.
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