Tax exemption recognition for Special Fund for Reconstruction and Rehabilitation of Ex-servicemen under section 10(23C)(iv), effective from 1967-68. Notification recognizes the Special Fund for Reconstruction and Rehabilitation of Ex-servicemen as qualifying for income-tax exemption under the relevant provision, with effect from assessment year 1967-68, thereby treating the fund as meeting the legal criteria for that exemption category for the stated assessment period.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption recognition for Special Fund for Reconstruction and Rehabilitation of Ex-servicemen under section 10(23C)(iv), effective from 1967-68.
Notification recognizes the Special Fund for Reconstruction and Rehabilitation of Ex-servicemen as qualifying for income-tax exemption under the relevant provision, with effect from assessment year 1967-68, thereby treating the fund as meeting the legal criteria for that exemption category for the stated assessment period.
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