Tax exemption notification under section 10(23C)(iv) recognises Jehangir Art Gallery for specified assessment years. The Central Government notifies Jehangir Art Gallery, Bombay as recognised under the income tax exemption provision for charitable/educational institutions, specifying that the recognition applies for the stated assessment years and thereby situating the gallery within the statutory exemption framework for those years.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(iv) recognises Jehangir Art Gallery for specified assessment years.
The Central Government notifies Jehangir Art Gallery, Bombay as recognised under the income tax exemption provision for charitable/educational institutions, specifying that the recognition applies for the stated assessment years and thereby situating the gallery within the statutory exemption framework for those years.
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