Notification under section 10(23C)(iv) confirms tax-exempt recognition for Indian Merchants Chamber for specified assessment years. The Central Government, invoking section 10(23C)(iv) of the Income-tax Act, notifies Indian Merchants Chamber as a recognized institution for tax-exemption purposes and specifies the temporal scope by reference to the applicable assessment years, thereby establishing the period during which the Chamber is deemed a notified entity under the statute.
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.
Notification under section 10(23C)(iv) confirms tax-exempt recognition for Indian Merchants Chamber for specified assessment years.
The Central Government, invoking section 10(23C)(iv) of the Income-tax Act, notifies Indian Merchants Chamber as a recognized institution for tax-exemption purposes and specifies the temporal scope by reference to the applicable assessment years, thereby establishing the period during which the Chamber is deemed a notified entity under the statute.
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