Tax exemption notification under section 10(23C)(iv) designates specified ex servicemen welfare funds for taxation purposes relevant assessment years. The Central Government, under section 10(23C)(iv) of the Income-tax Act, 1961, notifies eight named armed forces and ex servicemen welfare funds as qualifying under that provision for the specified assessment years, explicitly listing benevolent, reconstruction, resettlement, flag day, war bereaved and disabled relief, and board funds.
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 notification under section 10(23C)(iv) designates specified ex servicemen welfare funds for taxation purposes relevant assessment years.
The Central Government, under section 10(23C)(iv) of the Income-tax Act, 1961, notifies eight named armed forces and ex servicemen welfare funds as qualifying under that provision for the specified assessment years, explicitly listing benevolent, reconstruction, resettlement, flag day, war bereaved and disabled relief, and board funds.
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