Tax exemption notification under section 10(23C)(iv) recognises a seed certification body for specified assessment years. The Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, issues S.O.195 dated 5-10-1988 notifying Karnataka State Seed Certification Agency, Bangalore, for the purposes of that sub-clause for the assessment years 1987-88 and 1989-90, thereby formally recognising the agency as covered by the specified tax-exemption 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 notification under section 10(23C)(iv) recognises a seed certification body for specified assessment years.
The Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, issues S.O.195 dated 5-10-1988 notifying Karnataka State Seed Certification Agency, Bangalore, for the purposes of that sub-clause for the assessment years 1987-88 and 1989-90, thereby formally recognising the agency as covered by the specified tax-exemption provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
