Tax-exemption notification under section 10(23C)(iv) designates Andhra Pradesh State Council For Child Welfare eligible for specified assessment years. Notification under section 10(23C)(iv) of the Income-tax Act designates Andhra Pradesh State Council For Child Welfare, Hyderabad as eligible for tax-exempt status under the specified clause. The Central Government notified the organisation by name and fixed the temporal scope of recognition to the stated assessment years, enabling the organisation to claim the tax treatment contemplated by that sub-clause for that period.
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Provisions expressly mentioned in the judgment/order text.
Tax-exemption notification under section 10(23C)(iv) designates Andhra Pradesh State Council For Child Welfare eligible for specified assessment years.
Notification under section 10(23C)(iv) of the Income-tax Act designates Andhra Pradesh State Council For Child Welfare, Hyderabad as eligible for tax-exempt status under the specified clause. The Central Government notified the organisation by name and fixed the temporal scope of recognition to the stated assessment years, enabling the organisation to claim the tax treatment contemplated by that sub-clause for that period.
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