Minority communities recognition designates Muslims, Christians, Sikhs, Buddhists and Zoroastrians under an income tax provision for tax purposes. Designation of specified religious groups as minority communities under the Explanation to clause (26BB) of the Income tax Act: by Notification No. S.O.613(E) dated 5-7-1995 the Central Government declares Muslims, Christians, Sikhs, Buddhists and Zoroastrians (Parsis) to be the minority communities for the purposes of that provision.
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.
Minority communities recognition designates Muslims, Christians, Sikhs, Buddhists and Zoroastrians under an income tax provision for tax purposes.
Designation of specified religious groups as minority communities under the Explanation to clause (26BB) of the Income tax Act: by Notification No. S.O.613(E) dated 5-7-1995 the Central Government declares Muslims, Christians, Sikhs, Buddhists and Zoroastrians (Parsis) to be the minority communities for the purposes of that provision.
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