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The Central Government notifies the 'Vivekananda Kendra Pratishthan, Chennai' for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961 - 070/2005 - Income Tax Act, 1961
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Charitable exemption notification: trust granted income-tax exemption for specified assessment years subject to compliance conditions. Notification designates Vivekananda Kendra Pratishthan, Chennai as eligible under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: income to be applied or accumulated solely for its objects; investments limited to modes specified in Section 11(5) (excluding certain voluntary contributions); business income exempt only if incidental with separate accounting; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a like-minded 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.
Charitable exemption notification: trust granted income-tax exemption for specified assessment years subject to compliance conditions.
Notification designates Vivekananda Kendra Pratishthan, Chennai as eligible under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: income to be applied or accumulated solely for its objects; investments limited to modes specified in Section 11(5) (excluding certain voluntary contributions); business income exempt only if incidental with separate accounting; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a like-minded charitable organisation.
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