Tax exemption under section 10(23C)(vi) notified for institute, conditional on compliance, permitted investments and return filing. Notification grants tax-exempt charitable status to the Birla Institute of Astronomy and Planetarium Sciences, Calcutta for specified assessment years, conditional on conformity with the exemption provision and applicable rule, investment of funds in permitted modes by the statutory deadline with intimation to the tax authority, and regular filing of income-tax returns in accordance with the Income-tax 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 under section 10(23C)(vi) notified for institute, conditional on compliance, permitted investments and return filing.
Notification grants tax-exempt charitable status to the Birla Institute of Astronomy and Planetarium Sciences, Calcutta for specified assessment years, conditional on conformity with the exemption provision and applicable rule, investment of funds in permitted modes by the statutory deadline with intimation to the tax authority, and regular filing of income-tax returns in accordance with the Income-tax Act.
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