Exemption under section 10(23C)(iv): Defence and Security Relief Fund, Haryana notified for certain assessment years. Central Government notification designates the Defence and Security Relief Fund, Haryana as a notified institution qualifying for tax exemption under the relevant clause of section 10 of the Income-tax Act, applicable for the assessment years 1987-88 to 1989-90, thereby securing tax-exempt status for the Fund within that temporal scope.
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Provisions expressly mentioned in the judgment/order text.
Exemption under section 10(23C)(iv): Defence and Security Relief Fund, Haryana notified for certain assessment years.
Central Government notification designates the Defence and Security Relief Fund, Haryana as a notified institution qualifying for tax exemption under the relevant clause of section 10 of the Income-tax Act, applicable for the assessment years 1987-88 to 1989-90, thereby securing tax-exempt status for the Fund within that temporal scope.
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