Notifies 'The Karnataka Inter Diocesan Administrative Finance and Property Board, the Church of South' u/s 10(23C)(v) - S.O.3472 - Income Tax Act, 1961
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Tax exemption notification: recognition of a religious finance and property board under section 10(23C)(v), effective from the stated assessment year. Notification designates a religious administrative finance and property board as eligible for tax exemption under section 10(23C)(v) of the Income-tax Act, with formal recognition by the Central Government effective from the 1975-76 assessment year, thereby placing the board within the statutory category that confers exemption treatment and the attendant conditions.
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 notification: recognition of a religious finance and property board under section 10(23C)(v), effective from the stated assessment year.
Notification designates a religious administrative finance and property board as eligible for tax exemption under section 10(23C)(v) of the Income-tax Act, with formal recognition by the Central Government effective from the 1975-76 assessment year, thereby placing the board within the statutory category that confers exemption treatment and the attendant conditions.
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