Notifies Bharatiya Vidya Bhavan, Mumbai u/s 10(23C)(iv) - 10879

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Law:

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Income Tax
Central GST Laws
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Fourth Schedule
Miscellaneous
Section 002(14)
Section 002(19AA)
Section 002(22AAA)
Section 002(42A)
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Section 002(44)
Section 002(48)
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Baggage and Personal Importation by passengers and tourists
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Durable containers and freight on such containers from Port to ICDs
Education Cess
Effective rates of duties under various chapters
Exemption Notifications - Re-Import of goods
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Export Promotion - Annual Advance Licences
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Export Promotion - Duty Credit Entitlement Certificate Scheme
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Imports for Oil exploration, Exhibitions,Seminars, Research etc.
IMPORTS FROM SPECIFIED COUNTRIES / AREAS
Imports of Goods for Specific use in Industrial Production
Miscellaneous Exemption Notifications
National Calamity Contingent Duty
Packaging Materials, Durable Containers, Packages and Spare Bags
Samples
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Gas and Oil Authorities / Companies
Goods for Specific Use or Purposes
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NCCD
Produced in Govt. Factories, Mines, Mints, Prisons, Defence
Repair, Reconditioning and Re-engineering
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Ship, Ship Soteres and Ship Breaking
Small Scale Exemption
Solar and Other Natural Energy, Chulhas and Nuclear Fuel
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Technical, Educational and Research Institutions
Textile and Textile Articles
Tobacco and Tobacco Substitutes (like pan masala, biris)
Central Excise (Non Tariff)
Central Sales Tax
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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>Income-tax exemption under section 10(23C)(iv) granted to an institution, subject to exclusive use of income and investment limits.</h1> Notification grants income-tax exemption under sub-clause (iv) of clause (23C) of section 10 to Bharatiya Vidya Bhavan, Mumbai for assessment years 1999-2000 to 2001-2002, subject to: (1) exclusive application or accumulation of income for its objects; (2) restriction on investments or deposits except in forms specified in subsection (5) of section 11 and limited treatment of voluntary contributions as jewellery or furniture; and (3) exclusion of business income unless incidental to objectives with separate books maintained.

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