Notification under Section 10(23C)(iv) recognises an organisation for the provision's applicability from the stated assessment year. The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies The West Bengal Committee to Eradicate Illiteracy (Paschim Banga Niraksharata Durikaran Samiti) for the purposes of that provision, effective from the assessment year 1976 77.
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Provisions expressly mentioned in the judgment/order text.
Notification under Section 10(23C)(iv) recognises an organisation for the provision's applicability from the stated assessment year.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies The West Bengal Committee to Eradicate Illiteracy (Paschim Banga Niraksharata Durikaran Samiti) for the purposes of that provision, effective from the assessment year 1976 77.
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