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of <h1>Tax Exemption Granted to Bombay Society for Prevention of Cruelty to Animals under Section 10(23C)(iv) of Income-tax Act</h1> The Central Government has issued a notification under section 10(23C)(iv) of the Income-tax Act, 1961, recognizing The Bombay Society for the Prevention of Cruelty to Animals, including the Bai Sakarbai Dinshaw Petit Hospital for Animals, for the purpose of tax exemption. This notification, identified as S.O.1975 and dated March 31, 1978, applies from the assessment year 1977-78 onwards.
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