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        Case ID :
        Income Tax

        Notifies Amalgamated Tamil Nadu Shares of Post War Services Reconstruction Fund and Special Fund for Ex-servicemen Fund, Madras u/s 10(23C)(iv) - S.O.1475 - Income Tax

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        Tax-exemption notification recognizes a veterans' fund as eligible under income-tax provision for the assessment year. Notification under the Income-tax Act confers tax-exempt recognition on Amalgamated Tamil Nadu Shares of Post War Services Reconstruction Fund and Special Fund for Ex-servicemen Fund, Madras, by operation of sub-clause (iv) of clause (23C) of section 10 for the specified assessment year, the Central Government exercising its statutory power to notify the entity as eligible under the tax-exemption framework.

        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 recognizes a veterans' fund as eligible under income-tax provision for the assessment year.</h1> Notification under the Income-tax Act confers tax-exempt recognition on Amalgamated Tamil Nadu Shares of Post War Services Reconstruction Fund and Special Fund for Ex-servicemen Fund, Madras, by operation of sub-clause (iv) of clause (23C) of section 10 for the specified assessment year, the Central Government exercising its statutory power to notify the entity as eligible under the tax-exemption framework.

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