Section 10(23C)(iv) notifies the 'Andhra Pradesh State Seed Certification Agency, Hyderabad' for the A.Y. 1995-96 to 1997-98 - 092/2004 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Tax exemption notification permits specified agency tax-exempt status subject to compliance conditions for specified assessment years. Notification under 10(23C)(iv) recognises the Andhra Pradesh State Seed Certification Agency as tax-exempt for specified assessment years, conditional on exclusive application or accumulation of income to its objects; restricted investment/deposit modes as per the Act (excluding certain voluntary contributions in the form of jewellery or furniture); exclusion of business income unless incidental with separate books; regular filing of income-tax returns; and transfer of surplus and assets to a similarly purposed charitable organization on dissolution.
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 permits specified agency tax-exempt status subject to compliance conditions for specified assessment years.
Notification under 10(23C)(iv) recognises the Andhra Pradesh State Seed Certification Agency as tax-exempt for specified assessment years, conditional on exclusive application or accumulation of income to its objects; restricted investment/deposit modes as per the Act (excluding certain voluntary contributions in the form of jewellery or furniture); exclusion of business income unless incidental with separate books; regular filing of income-tax returns; and transfer of surplus and assets to a similarly purposed charitable organization on dissolution.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
