Tax exemption under section 10(23C)(iv) recognizes an export promotion council by notification for specified assessment years. Notification under section 10(23C)(iv) of the Income-tax Act notifies an export promotion council as meeting the sub clause's conditions and fixes the temporal scope of recognition to specified assessment years, classifying the council within the statutory exemption category for those years and determining its tax treatment under the cited provision.
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 under section 10(23C)(iv) recognizes an export promotion council by notification for specified assessment years.
Notification under section 10(23C)(iv) of the Income-tax Act notifies an export promotion council as meeting the sub clause's conditions and fixes the temporal scope of recognition to specified assessment years, classifying the council within the statutory exemption category for those years and determining its tax treatment under the cited provision.
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