Statutory notification under section 47(ix) designates Indira Gandhi National Centre for Arts as a notified institution for specified assessment years. The Central Government, exercising powers under clause (ix) of section 47 of the Income-tax Act, hereby notifies the Indira Gandhi National Centre for Arts, New Delhi as a notified institution for the assessment years specified in the notification, thereby establishing the statutory basis and temporal scope of the designation.
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.
Statutory notification under section 47(ix) designates Indira Gandhi National Centre for Arts as a notified institution for specified assessment years.
The Central Government, exercising powers under clause (ix) of section 47 of the Income-tax Act, hereby notifies the Indira Gandhi National Centre for Arts, New Delhi as a notified institution for the assessment years specified in the notification, thereby establishing the statutory basis and temporal scope of the designation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.