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Any income received by any person on behalf of Gujarat Pollution Control Board, Paryavaran Bhavan, section-10A, Gandhinagar exempted under Section 10 (23C)(iv) for the Assessment Years 1999-2000 to 2001-07 - 192/2006 - Income Tax Act, 1961
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Tax exemption for income received on behalf of a specified environmental institution subject to application, investment, business and dissolution conditions. Notification exempts income received by any person on behalf of Gujarat Pollution Control Board, Paryavaran Bhavan, Gandhinagar as exempt under Section 10 (23C)(iv) for the specified assessment years, subject to conditions: exclusive application or limited timed accumulation of income, restricted modes of investment, business profits excluded unless incidental with separate books, regular filing of returns, and transfer of surplus and assets on dissolution to a similar 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.
Tax exemption for income received on behalf of a specified environmental institution subject to application, investment, business and dissolution conditions.
Notification exempts income received by any person on behalf of Gujarat Pollution Control Board, Paryavaran Bhavan, Gandhinagar as exempt under Section 10 (23C)(iv) for the specified assessment years, subject to conditions: exclusive application or limited timed accumulation of income, restricted modes of investment, business profits excluded unless incidental with separate books, regular filing of returns, and transfer of surplus and assets on dissolution to a similar organization.
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