Tax exemption recognition under section 10(23C) notifies West Bengal Council for Child Welfare for specified assessment year. The Central Government, exercising its power under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies the West Bengal Council for Child Welfare as an organisation covered by that clause and recognises it within the statutory tax-exemption framework, effective for the specified assessment year(s) 1973-74 by Notification No. S.O.685 dated 12-1-1978.
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.
Tax exemption recognition under section 10(23C) notifies West Bengal Council for Child Welfare for specified assessment year.
The Central Government, exercising its power under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies the West Bengal Council for Child Welfare as an organisation covered by that clause and recognises it within the statutory tax-exemption framework, effective for the specified assessment year(s) 1973-74 by Notification No. S.O.685 dated 12-1-1978.
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