Tax exemption under section 10(23C)(iv) granted to a charitable organisation effective from the specified assessment year. Central Government notification under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 designates Indian Council for Child Welfare (Tamilnadu) as qualifying for the exemption under that provision, effective from the assessment year 1976-77.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 10(23C)(iv) granted to a charitable organisation effective from the specified assessment year.
Central Government notification under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 designates Indian Council for Child Welfare (Tamilnadu) as qualifying for the exemption under that provision, effective from the assessment year 1976-77.
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