Tax exemption under Section 10(23C)(iv): Army Officers' Wives Association notified as eligible for income tax exemption from relevant assessment years. The Central Government notifies Army Officers' Wives Association, Headquarters Maharashtra & Gujarat Area, Bombay, as eligible for income tax exemption under the statutory provision conferring charitable status, with effect from the assessment year 1973 74, thereby placing the association within the exemption framework of that provision.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under Section 10(23C)(iv): Army Officers' Wives Association notified as eligible for income tax exemption from relevant assessment years.
The Central Government notifies Army Officers' Wives Association, Headquarters Maharashtra & Gujarat Area, Bombay, as eligible for income tax exemption under the statutory provision conferring charitable status, with effect from the assessment year 1973 74, thereby placing the association within the exemption framework of that provision.
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