Section 10(23C)(iv) notification: tax-exempt status conferred on The Bharat Scouts & Guides effective assessment year 1976-77. Notification grants tax-exempt recognition to The Bharat Scouts & Guides under Section 10(23C)(iv) of the Income-tax Act, 1961, effected by the Central Government under the powers conferred by clause (iv) of sub-section (23C) of section 10. The instrument records that the organization is notified for the purposes of that provision, with the recognition taking effect from the assessment year 1976-77.
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Provisions expressly mentioned in the judgment/order text.
Section 10(23C)(iv) notification: tax-exempt status conferred on The Bharat Scouts & Guides effective assessment year 1976-77.
Notification grants tax-exempt recognition to The Bharat Scouts & Guides under Section 10(23C)(iv) of the Income-tax Act, 1961, effected by the Central Government under the powers conferred by clause (iv) of sub-section (23C) of section 10. The instrument records that the organization is notified for the purposes of that provision, with the recognition taking effect from the assessment year 1976-77.
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