Tax notification under Section 10(23C)(iv) recognizes an institution's exempt status and applies from the stated assessment year. The Central Government, under Section 10(23C)(iv) of the Income tax Act, notifies 'Federation Hall Society, Calcutta' for the purposes of that provision, effective from the assessment year 1972 73, with the notification instrument and date recorded as the administrative basis for recognition.
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Tax notification under Section 10(23C)(iv) recognizes an institution's exempt status and applies from the stated assessment year.
The Central Government, under Section 10(23C)(iv) of the Income tax Act, notifies 'Federation Hall Society, Calcutta' for the purposes of that provision, effective from the assessment year 1972 73, with the notification instrument and date recorded as the administrative basis for recognition.
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