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        Case ID :
        Income Tax

        Notifies Army Officers' Contributory Education Fund u/s 10(23C)(iv) - S.O.1994 - Income Tax Act, 1961

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        Tax exemption notification: Army Officers' Contributory Education Fund notified for specified assessment years under income tax law. The Central Government notifies the Army Officers' Contributory Education Fund as recognised for the purposes of section 10(23C)(iv) of the Income-tax Act, thereby including the Fund within the statutory exemption regime for the specified assessment years.
                        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: Army Officers' Contributory Education Fund notified for specified assessment years under income tax law.

                              The Central Government notifies the Army Officers' Contributory Education Fund as recognised for the purposes of section 10(23C)(iv) of the Income-tax Act, thereby including the Fund within the statutory exemption regime for the specified assessment years.


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