Profession specification 'Chemistry' under section 10(23A) of Income-tax law designates it for special tax treatment. Central Government designates the profession of Chemistry as a specified profession under the Income-tax Act provision enabling certain professional incomes to be treated within the statutory exemption framework; notification S.O.3881 dated 31-7-1976 exercises the executive power to include Chemistry among recognised professions for that tax treatment.
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.
Profession specification 'Chemistry' under section 10(23A) of Income-tax law designates it for special tax treatment.
Central Government designates the profession of Chemistry as a specified profession under the Income-tax Act provision enabling certain professional incomes to be treated within the statutory exemption framework; notification S.O.3881 dated 31-7-1976 exercises the executive power to include Chemistry among recognised professions for that tax treatment.
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