Any income received by any person on behalf of Uttaranchal State Seed and Organic Production Certification Agency, M-4, Chandralok Colony, 101, Rajpur Road, Dehradun exempted under Section 10 (23C)(iv) for the Assessment Years 2002-2003 to 2004-2005 - 123/2006 - Income Tax Act, 1961
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Income exemption for institution receipts conditioned on exclusive application, restricted investments, return filing, and asset transfer on dissolution. Income received by any person on behalf of Uttaranchal State Seed and Organic Production Certification Agency is exempt from inclusion in that person's total income for the specified assessment years under clause (23C)(iv) of section 10, conditional on exclusive application or limited accumulation of income, permissible modes of investment, exclusion of unrelated business income unless incidental with separate accounts, regular filing of returns, and transfer of surplus assets on dissolution to a like-minded organization.
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.
Income exemption for institution receipts conditioned on exclusive application, restricted investments, return filing, and asset transfer on dissolution.
Income received by any person on behalf of Uttaranchal State Seed and Organic Production Certification Agency is exempt from inclusion in that person's total income for the specified assessment years under clause (23C)(iv) of section 10, conditional on exclusive application or limited accumulation of income, permissible modes of investment, exclusion of unrelated business income unless incidental with separate accounts, regular filing of returns, and transfer of surplus assets on dissolution to a like-minded organization.
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