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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Council for Leather Exports Gains Tax Exemption under Section 10(23C)(iv) for 2001-2004, Subject to Conditions</h1> The Central Government has notified the 'Council for Leather Exports, Chennai' under section 10(23C)(iv) of the Income-tax Act, 1961, for assessment years 2001-2002 to 2003-2004. The notification is subject to conditions: the council must apply its income exclusively to its objectives, not invest funds outside specified forms, maintain separate accounts for business activities incidental to its objectives, file regular income tax returns, and, upon dissolution, transfer surplus assets to a similar charitable organization.
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