Tax exemption notification under section 10(23C)(vi) - trust recognition subject to compliance and filing requirements for specified assessment years. Notification recognizes Montgomery Guru Nanak Educational Trust, Jalandhar under section 10(23C)(vi) for assessment years 1999-2000 to 2001-2002, conditional on conformity with sub clause (vi) of clause (23C) read with rule 2CA of the Income tax Rules, 1962, and on regular filing of returns of income before the income tax authority in accordance with the Income tax Act, 1961.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(vi) - trust recognition subject to compliance and filing requirements for specified assessment years.
Notification recognizes Montgomery Guru Nanak Educational Trust, Jalandhar under section 10(23C)(vi) for assessment years 1999-2000 to 2001-2002, conditional on conformity with sub clause (vi) of clause (23C) read with rule 2CA of the Income tax Rules, 1962, and on regular filing of returns of income before the income tax authority in accordance with the Income tax Act, 1961.
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