Section 47(ix) notification: Indira Gandhi National Centre for Arts designated, altering transfer treatment for specified assessment years. Notification designates Indira Gandhi National Centre for Arts, New Delhi, for the purposes of clause (ix) of section 47 of the Income-tax Act for assessment years 1991-92 to 1994-95, applying the statutory provision to that institution and timeframe.
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Provisions expressly mentioned in the judgment/order text.
Section 47(ix) notification: Indira Gandhi National Centre for Arts designated, altering transfer treatment for specified assessment years.
Notification designates Indira Gandhi National Centre for Arts, New Delhi, for the purposes of clause (ix) of section 47 of the Income-tax Act for assessment years 1991-92 to 1994-95, applying the statutory provision to that institution and timeframe.
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