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The Central Government notifies the 'The Theosophical Society, Adyar, Chennai' for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961 - 064/2005 - Income Tax Act, 1961
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Income-tax exemption notification: recognition granted subject to income application, permitted investments, incidental business limits, filing and dissolution conditions. Notification recognises The Theosophical Society, Adyar, Chennai for specified assessment years subject to conditions: apply income wholly to its objects; restrict investments to permitted modes; business income excluded unless incidental with separate books; maintain regular income-tax return filing; and on dissolution transfer surplus and assets to a like charitable 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.
Income-tax exemption notification: recognition granted subject to income application, permitted investments, incidental business limits, filing and dissolution conditions.
Notification recognises The Theosophical Society, Adyar, Chennai for specified assessment years subject to conditions: apply income wholly to its objects; restrict investments to permitted modes; business income excluded unless incidental with separate books; maintain regular income-tax return filing; and on dissolution transfer surplus and assets to a like charitable organisation.
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