The Central Government notifies the 'Society for Promotion of Wasteland Development, New Delhi' for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961 - 328/2002 - Income Tax Act, 1961
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Tax exemption recognition under clause 23C(iv) of section 10 granted conditionally to a society for specified assessment years. Notification under clause (23C)(iv) of section 10 recognises the Society for Promotion of Wasteland Development, New Delhi, for assessment years 2002-03 to 2004-05 subject to conditions: apply or accumulate income solely for its objects; invest only in forms permitted by section 11(5) (excluding certain voluntary contributions in kind); exclusion of business income unless incidental with separate books; 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 under clause 23C(iv) of section 10 granted conditionally to a society for specified assessment years.
Notification under clause (23C)(iv) of section 10 recognises the Society for Promotion of Wasteland Development, New Delhi, for assessment years 2002-03 to 2004-05 subject to conditions: apply or accumulate income solely for its objects; invest only in forms permitted by section 11(5) (excluding certain voluntary contributions in kind); exclusion of business income unless incidental with separate books; regular filing of returns; and transfer of surplus and assets on dissolution to a like charitable organisation.
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