The Central Government notifies the 'Ramakrishna Mission, Belur Math, Howrah, West Bengal' for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961 - 073/2005 - Income Tax Act, 1961
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Tax exemption notification for charitable status conditions entitlement and compliance obligations for specified assessment years. Central Government notifies Ramakrishna Mission, Belur Math, Howrah under clause (23C)(iv) of section 10 for assessment years 2006-2007 to 2008-2009, subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to forms specified in section 11(5) (with limited exceptions for voluntary contributions in kind); treat business income as exempt only if incidental and separately accounted; file regular income-tax returns; and on dissolution transfer surplus and assets to a similar 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.
Tax exemption notification for charitable status conditions entitlement and compliance obligations for specified assessment years.
Central Government notifies Ramakrishna Mission, Belur Math, Howrah under clause (23C)(iv) of section 10 for assessment years 2006-2007 to 2008-2009, subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to forms specified in section 11(5) (with limited exceptions for voluntary contributions in kind); treat business income as exempt only if incidental and separately accounted; file regular income-tax returns; and on dissolution transfer surplus and assets to a similar charitable organisation.
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