Tax exemption notification confirms eligibility subject to exclusive charitable application, restricted investments, incidental-business limits, and return filing. Notification grants tax-exempt status to the Institute of Economic Journalism, New Delhi under sub-clause (iv) of clause (23C) of section 10 for specified assessment years, subject to conditions: exclusive application or accumulation of income for stated objects; investment and deposit restrictions to prescribed forms except for certain tangible voluntary contributions; exclusion of business profits unless business is incidental and separately accounted; and regular filing of income-tax returns in accordance with the Act.
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.
Tax exemption notification confirms eligibility subject to exclusive charitable application, restricted investments, incidental-business limits, and return filing.
Notification grants tax-exempt status to the Institute of Economic Journalism, New Delhi under sub-clause (iv) of clause (23C) of section 10 for specified assessment years, subject to conditions: exclusive application or accumulation of income for stated objects; investment and deposit restrictions to prescribed forms except for certain tangible voluntary contributions; exclusion of business profits unless business is incidental and separately accounted; and regular filing of income-tax returns in accordance with the Act.
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