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The Central Government notifies the 'Indian Association of Women's Studies, New Delhi' for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961 - 389/2002 - Income Tax Act, 1961
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Tax exemption under clause 23C(iv) conditioned on exclusive charitable application, restricted investments, separate business accounting, and dissolution transfer. Notification grants tax-exempt status to the Indian Association of Women's Studies under clause (23C)(iv) of section 10 for specified assessment years, conditioned on exclusive application or accumulation of income for its objects; investment and deposit limitations conforming to Section 11(5); exclusion of business income unless incidental with separate accounting; regular filing of income-tax returns; and transfer of surplus assets to a like-minded charitable organisation 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 under clause 23C(iv) conditioned on exclusive charitable application, restricted investments, separate business accounting, and dissolution transfer.
Notification grants tax-exempt status to the Indian Association of Women's Studies under clause (23C)(iv) of section 10 for specified assessment years, conditioned on exclusive application or accumulation of income for its objects; investment and deposit limitations conforming to Section 11(5); exclusion of business income unless incidental with separate accounting; regular filing of income-tax returns; and transfer of surplus assets to a like-minded charitable organisation on dissolution.
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