Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the 'Centre for Research in Rural & Industrial Development, Chandigarh' for the A.Y. 1998-1999 to 2000-2001 - 256/2005 - Income Tax Act, 1961
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Notification under Section 10(23C)(iv) grants tax-exempt status subject to compliance, filing, investment restrictions and asset-transfer obligations. Notification under Section 10(23C)(iv) recognizes the Centre for Research in Rural & Industrial Development, Chandigarh as eligible for tax exemption for specified assessment years, conditioned on applying or accumulating income wholly and exclusively to its objects, not claiming exemption for business profits, restricting investments to permitted forms under the law, filing returns regularly, and transferring surplus and assets on dissolution 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.
Notification under Section 10(23C)(iv) grants tax-exempt status subject to compliance, filing, investment restrictions and asset-transfer obligations.
Notification under Section 10(23C)(iv) recognizes the Centre for Research in Rural & Industrial Development, Chandigarh as eligible for tax exemption for specified assessment years, conditioned on applying or accumulating income wholly and exclusively to its objects, not claiming exemption for business profits, restricting investments to permitted forms under the law, filing returns regularly, and transferring surplus and assets on dissolution to an organisation with similar objectives.
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