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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>'Army Officers Contributory Education Fund' Gains Tax Exemption Status Under Section 10(23C) of Income-tax Act, 1961</h1> The Central Government has issued Notification No. S.O.4062, dated October 18, 1976, under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961. This notification designates the 'Army Officers Contributory Education Fund' as eligible for tax exemptions under the specified section, effective from the assessment year 1976-77.
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