Any income received by any person on behalf of Rashtriya Mahila Kosh, Room No.645, Shastri Bhawan, Rajendra Prasad Road, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 1999-2000 to 2001-07 - 124/2006 - Income Tax Act, 1961
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Tax exemption for institution receipts: income received on behalf of Rashtriya Mahila Kosh exempted subject to specified compliance conditions. Notification grants tax exemption under section 10(23C)(iv) for income received on behalf of Rashtriya Mahila Kosh for AYs 2003-04 to 2005-06, subject to conditions: income applied or accumulated exclusively for institutional objects with accumulation over 15% limited to five years; permitted modes of investment; business income exempt only if incidental and separately accounted; regular filing of returns; and transfer of surplus on dissolution to a like-minded organization. The exemption applies only to recipients of such income.
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 for institution receipts: income received on behalf of Rashtriya Mahila Kosh exempted subject to specified compliance conditions.
Notification grants tax exemption under section 10(23C)(iv) for income received on behalf of Rashtriya Mahila Kosh for AYs 2003-04 to 2005-06, subject to conditions: income applied or accumulated exclusively for institutional objects with accumulation over 15% limited to five years; permitted modes of investment; business income exempt only if incidental and separately accounted; regular filing of returns; and transfer of surplus on dissolution to a like-minded organization. The exemption applies only to recipients of such income.
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