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        Case ID :
        Income Tax

        Central Government specifies the profession of 'Company Secretaries' u/s 10(23A) - S.O.2458 - Income Tax Act, 1961

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        Specification of profession: Company Secretaries under section 10(23A) designated by Central Government via notification dated 25-4-1972. Central Government, under sub-section (23A) of section 10 of the Income-tax Act, 1961, specified the profession of Company Secretaries by notification S.O.2458 dated 25-4-1972, thereby designating Company Secretaries as a specified profession for the purposes of section 10(23A).
                        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.

                              Specification of profession: Company Secretaries under section 10(23A) designated by Central Government via notification dated 25-4-1972.

                              Central Government, under sub-section (23A) of section 10 of the Income-tax Act, 1961, specified the profession of Company Secretaries by notification S.O.2458 dated 25-4-1972, thereby designating Company Secretaries as a specified profession for the purposes of section 10(23A).


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