Charitable exemption approval grants tax-recognition to an educational institution subject to statutory compliance obligations. The Central Board of Direct Taxes approves Birla Institute of Technology & Science, Pillani (Rajasthan) under section 10(23C)(vi) of the Income-tax Act, read with rule 2CA of the Income-tax Rules, for the assessment years 1999-2000 to 2001-2002, provided the Society conforms to and complies with the provisions of sub-clause (vi) of clause (23C) of section 10 read with rule 2CA.
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.
Charitable exemption approval grants tax-recognition to an educational institution subject to statutory compliance obligations.
The Central Board of Direct Taxes approves Birla Institute of Technology & Science, Pillani (Rajasthan) under section 10(23C)(vi) of the Income-tax Act, read with rule 2CA of the Income-tax Rules, for the assessment years 1999-2000 to 2001-2002, provided the Society conforms to and complies with the provisions of sub-clause (vi) of clause (23C) of section 10 read with rule 2CA.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
