Notified u/s 10(23C) of the Income tax AXT, 1961- 'Indian Council for Research on International Economic Relations. New Delhi' - 196/2004 - Income Tax Act, 1961
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Tax exemption under section 10(23C): ICRIER notified subject to specified operational, investment and compliance conditions. Notification under section 10(23C) of the Income-tax Act, 1961, notifies the Indian Council for Research on International Economic Relations for assessment years 2004-2005 to 2006-2007 subject to conditions: application or accumulation of income wholly to objects; investments restricted to forms permitted under section 11(5) (except specified voluntary contributions); exemption excluding business income unless incidental with separate books; regular filing of returns; and transfer of surplus and assets on dissolution to a similar 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.
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Tax exemption under section 10(23C): ICRIER notified subject to specified operational, investment and compliance conditions.
Notification under section 10(23C) of the Income-tax Act, 1961, notifies the Indian Council for Research on International Economic Relations for assessment years 2004-2005 to 2006-2007 subject to conditions: application or accumulation of income wholly to objects; investments restricted to forms permitted under section 11(5) (except specified voluntary contributions); exemption excluding business income unless incidental with separate books; regular filing of returns; and transfer of surplus and assets on dissolution to a similar charitable organisation.
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