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The Central Government notifies the 'Harijan Sevak Sangh, Kingsway, Delhi' for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961 - 077/2005 - Income Tax Act, 1961
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Tax exemption notification for a charitable body subject to exclusive application of income and specified compliance conditions. Notification designates Harijan Sevak Sangh, Kingsway, Delhi as eligible under clause (23C)(iv) of section 10 for assessment years 2003-2004 to 2005-2006, subject to conditions: income must be applied wholly and exclusively to stated objects; investments or deposits (except certain voluntary contributions held as jewellery or furniture) are restricted to forms specified in subsection (5) of section 11; business income is excluded unless incidental with separate books; regular filing of income-tax returns is required; on dissolution, surplus assets must transfer 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.
Tax exemption notification for a charitable body subject to exclusive application of income and specified compliance conditions.
Notification designates Harijan Sevak Sangh, Kingsway, Delhi as eligible under clause (23C)(iv) of section 10 for assessment years 2003-2004 to 2005-2006, subject to conditions: income must be applied wholly and exclusively to stated objects; investments or deposits (except certain voluntary contributions held as jewellery or furniture) are restricted to forms specified in subsection (5) of section 11; business income is excluded unless incidental with separate books; regular filing of income-tax returns is required; on dissolution, surplus assets must transfer to a like charitable organisation.
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