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of <h1>Charitable Trust Gains Tax Exemption Status Under Section 10(23C)(v) of Income-tax Act, 1961, Effective from 1977-78.</h1> The Central Government has officially notified a charitable trust under section 10(23C)(v) of the Income-tax Act, 1961. This notification, identified as S.O.492 and dated June 30, 1977, recognizes the trust for tax exemption purposes starting from the assessment year 1977-78.
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