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        Case ID :
        Income Tax

        Notifies Punjab National Workers' Relief Fund u/s 10(23C)(iv) - S.O.2353 - Income Tax Act, 1961

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        Tax exemption recognition under section 10(23C)(iv) confers notified status on Punjab National Workers' Relief Fund. Central Government notification S.O.2353 dated 18-5-1976 declares Punjab National Workers' Relief Fund to have notified status under the Income-tax Act exemption provision, recognising the Fund for tax-exempt treatment from assessment year 1962-63.
                        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 section 10(23C)(iv) confers notified status on Punjab National Workers' Relief Fund.

                              Central Government notification S.O.2353 dated 18-5-1976 declares Punjab National Workers' Relief Fund to have notified status under the Income-tax Act exemption provision, recognising the Fund for tax-exempt treatment from assessment year 1962-63.


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