Section 10(23C)(iv) notification recognises a charitable trust for specified assessment years under the Income tax framework. Notification under Section 10(23C)(iv) records the Central Government's exercise of power to recognise The Rajasthan Police Personnel Welfare Trust, Jaipur, as eligible under the specified sub clause of clause (23C) of section 10 of the Income tax Act for the stated assessment years, constituting statutory recognition of its welfare trust status for tax assessment purposes.
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Provisions expressly mentioned in the judgment/order text.
Section 10(23C)(iv) notification recognises a charitable trust for specified assessment years under the Income tax framework.
Notification under Section 10(23C)(iv) records the Central Government's exercise of power to recognise The Rajasthan Police Personnel Welfare Trust, Jaipur, as eligible under the specified sub clause of clause (23C) of section 10 of the Income tax Act for the stated assessment years, constituting statutory recognition of its welfare trust status for tax assessment purposes.
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