Notification under section 10(23C)(iv) designates Congregation of Christian Brothers in India for statutory tax treatment. Notification designates the Congregation of Christian Brothers in India under section 10(23C)(iv) of the Income-tax Act, 1961, invoking clause (iv) of sub section (23C) to apply the statutory tax treatment to that institution from the specified assessment year and recording the administrative file reference for the notification.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C)(iv) designates Congregation of Christian Brothers in India for statutory tax treatment.
Notification designates the Congregation of Christian Brothers in India under section 10(23C)(iv) of the Income-tax Act, 1961, invoking clause (iv) of sub section (23C) to apply the statutory tax treatment to that institution from the specified assessment year and recording the administrative file reference for the notification.
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