Section 10(23C)(v) notifies the 'The Congregation of the Franciscan Sisters of the Presentation of the Blessed Virgin Mary, Coimbatore' for the A.Y. 2002-2003 to 2004-2005 - 211/2004 - Income Tax Act, 1961
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Tax exemption under Section 10(23C)(v) conditioned on exclusive application of income, permitted investments, and separate business accounts. Notification grants tax-exempt status to The Congregation of the Franciscan Sisters of the Presentation of the Blessed Virgin Mary, Coimbatore, for assessment years 2002-2005 under Section 10(23C)(v), subject to conditions requiring exclusive application of income to charitable objects, permitted forms of investment, exclusion of non-incidental business profits unless separately accounted, 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.
Provisions expressly mentioned in the judgment/order text.
Tax exemption under Section 10(23C)(v) conditioned on exclusive application of income, permitted investments, and separate business accounts.
Notification grants tax-exempt status to The Congregation of the Franciscan Sisters of the Presentation of the Blessed Virgin Mary, Coimbatore, for assessment years 2002-2005 under Section 10(23C)(v), subject to conditions requiring exclusive application of income to charitable objects, permitted forms of investment, exclusion of non-incidental business profits unless separately accounted, regular filing of returns, and transfer of surplus and assets on dissolution to a similar charitable organisation.
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