Tax exemption recognition for a seed certification agency subject to income use, permitted investments, business limits, filing and dissolution conditions. Notification recognizes Andhra Pradesh State Seed Certification Agency, Hyderabad under section 10(23C) subject to conditions: application or accumulation of income exclusively to objects, permitted modes of investment, exclusion of business income unless incidental and separately accounted, regular filing of returns, and transfer of surplus and assets on dissolution 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 recognition for a seed certification agency subject to income use, permitted investments, business limits, filing and dissolution conditions.
Notification recognizes Andhra Pradesh State Seed Certification Agency, Hyderabad under section 10(23C) subject to conditions: application or accumulation of income exclusively to objects, permitted modes of investment, exclusion of business income unless incidental and separately accounted, regular filing of returns, and transfer of surplus and assets on dissolution to a like charitable organisation.
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