Tax exemption designation under clause 23C(iv) confirms an educational institution's eligibility for income-tax relief for specified years. Central Government notification designates a music educational institution as eligible for exemption under clause (23C)(iv) of section 10 of the Income-tax Act, applying that status to specified assessment years and reflecting the administrative exercise of power to confer tax-exempt treatment on the institution.
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 designation under clause 23C(iv) confirms an educational institution's eligibility for income-tax relief for specified years.
Central Government notification designates a music educational institution as eligible for exemption under clause (23C)(iv) of section 10 of the Income-tax Act, applying that status to specified assessment years and reflecting the administrative exercise of power to confer tax-exempt treatment on the institution.
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