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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Punjab Defence and Security Relief Fund Designated Under Section 10(23C) of Income-tax Act, Effective from 1966-67 Assessment Year.</h1> The Central Government has notified the Punjab Defence and Security Relief Fund under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961. This notification, dated May 18, 1976, designates the fund for the purposes outlined in the specified section, effective from the assessment year 1966-67.