Notification under section 10(23C)(v) recognises tax exemption entitlement for a religious institution for specified assessment years. Central Government, exercising powers under sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, notifies Evangelical Luthern Church, Madhya Pradesh for the purposes of that provision for specified assessment years, recording the institution's entitlement under the exemption head and identifying it administratively for income tax treatment by means of Notification No. S.O.3236 dated 10 10 1988.
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.
Notification under section 10(23C)(v) recognises tax exemption entitlement for a religious institution for specified assessment years.
Central Government, exercising powers under sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, notifies Evangelical Luthern Church, Madhya Pradesh for the purposes of that provision for specified assessment years, recording the institution's entitlement under the exemption head and identifying it administratively for income tax treatment by means of Notification No. S.O.3236 dated 10 10 1988.
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