The Central Government notifies the 'Cancer Relief Society, Cochin' for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961 - 268/2002 - Income Tax Act, 1961
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Tax exemption notification for charitable society conditions status on application of income, investment limits and compliance filing. Notification grants tax-exempt status to Cancer Relief Society, Cochin for specified assessment years conditioned on exclusive application of income to charitable objects, prescribed restrictions on forms of investment or deposit, exclusion of business income unless incidental with separate accounting, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a similar charitable organization.
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 notification for charitable society conditions status on application of income, investment limits and compliance filing.
Notification grants tax-exempt status to Cancer Relief Society, Cochin for specified assessment years conditioned on exclusive application of income to charitable objects, prescribed restrictions on forms of investment or deposit, exclusion of business income unless incidental with separate accounting, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a similar charitable organization.
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