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        Case ID :
        Income Tax

        Notifies Jesuits of Santal Society, Dumka, Bihar u/s 10(23C)(v) - S.O.485 - Income Tax

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        Tax exemption notification for charitable society subject to exclusive application of income and restricted investment and business conditions. Notification under sub clause (v) of clause (23C) of section 10 notifies Jesuits of Santal Society, Dumka, Bihar as eligible for exemption for assessment years 1990 91 to 1992 93, subject to conditions requiring exclusive application of income to objects, restricted modes of investment per section 11(5) (except specified voluntary contributions), and exclusion of business income unless incidental and separately accounted.

        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.

        <h1>Tax exemption notification for charitable society subject to exclusive application of income and restricted investment and business conditions.</h1> Notification under sub clause (v) of clause (23C) of section 10 notifies Jesuits of Santal Society, Dumka, Bihar as eligible for exemption for assessment years 1990 91 to 1992 93, subject to conditions requiring exclusive application of income to objects, restricted modes of investment per section 11(5) (except specified voluntary contributions), and exclusion of business income unless incidental and separately accounted.

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