Tax exemption notification grants recognition to a student religious organization for the specified assessment year. The central government, under the power conferred by sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, notifies The Student Christian Movement of India, Bangalore by S.O.72 dated 12 12 1988, recognizing the organization for the purposes of that sub clause for the assessment year 1988-89 and thereby placing it within the tax treatment contemplated by that 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 grants recognition to a student religious organization for the specified assessment year.
The central government, under the power conferred by sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, notifies The Student Christian Movement of India, Bangalore by S.O.72 dated 12 12 1988, recognizing the organization for the purposes of that sub clause for the assessment year 1988-89 and thereby placing it within the tax treatment contemplated by that provision.
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