Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Voluntary Health Association of India, New Delhi for the A.Y. 2001-02 to 2003-04 - 219/2005 - Income Tax Act, 1961
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Charitable status notification under section 10(23C)(iv): Voluntary Health Association granted exemption subject to specified compliance conditions. Notification grants tax-exempt status to the Voluntary Health Association of India for specified assessment years provided it applies income wholly and exclusively to its objects, limits investments to permitted modes, treats business income as incidental only if separate books are maintained, regularly files income-tax returns, and on dissolution transfers surplus and assets to an organisation with similar objectives.
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 status notification under section 10(23C)(iv): Voluntary Health Association granted exemption subject to specified compliance conditions.
Notification grants tax-exempt status to the Voluntary Health Association of India for specified assessment years provided it applies income wholly and exclusively to its objects, limits investments to permitted modes, treats business income as incidental only if separate books are maintained, regularly files income-tax returns, and on dissolution transfers surplus and assets to an organisation with similar objectives.
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