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U/S 10(23A) of the Income Tax Act 1961 - Central Government approves the 'Indian National Group of the International Association for Bridge and Structural Engineering” for the purpose of the Section 10(23A) for the Assessment Years 2013-14 to 2015-16 subject to the certain conditions - 04/2015 - Income Tax Act, 1961
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Tax exemption approval under section 10(23A): conditional recognition granted with limits on house property, services, and investment income. Central Government grants conditional approval to the Indian National Group of the International Association for Bridge and Structural Engineering under clause (23A) of section 10, subject to conditions requiring application or accumulation of income solely to its objects; exclusions include income from house property, income from specified services, and investment income by way of interest or dividends.
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 approval under section 10(23A): conditional recognition granted with limits on house property, services, and investment income.
Central Government grants conditional approval to the Indian National Group of the International Association for Bridge and Structural Engineering under clause (23A) of section 10, subject to conditions requiring application or accumulation of income solely to its objects; exclusions include income from house property, income from specified services, and investment income by way of interest or dividends.
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