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        Income Tax

        Any income received by any person on behalf of Bharatiya Vidya Bhavan, Mumbai exempted under Section 10 (23C)(iv) - 063/2006 - Income Tax

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        Exemption under Section 10(23C)(iv) excludes receipts for an educational institution from recipients' taxable income, subject to conditions. Notification excludes from a recipient's total income any income received on behalf of Bharatiya Vidya Bhavan, Mumbai for assessment years 2005-2006 to 2007-2008, provided the Institution applies or accumulates income exclusively for its objects, limits excessive accumulation to five years, confines investments to permitted forms, treats business income as taxable unless incidental with separate books, files returns regularly, and transfers surplus assets on dissolution to a like-minded organisation.

        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>Exemption under Section 10(23C)(iv) excludes receipts for an educational institution from recipients' taxable income, subject to conditions.</h1> Notification excludes from a recipient's total income any income received on behalf of Bharatiya Vidya Bhavan, Mumbai for assessment years 2005-2006 to 2007-2008, provided the Institution applies or accumulates income exclusively for its objects, limits excessive accumulation to five years, confines investments to permitted forms, treats business income as taxable unless incidental with separate books, files returns regularly, and transfers surplus assets on dissolution to a like-minded organisation.

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