Notification of income tax exemption under statutory provision grants notified institution retrospective recognition for a specified assessment year. Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Rashtrotthana Parishat, Bangalore as a notified institution for the purposes of that provision, applying the notification from the specified assessment year and recording the notification number and date.
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Provisions expressly mentioned in the judgment/order text.
Notification of income tax exemption under statutory provision grants notified institution retrospective recognition for a specified assessment year.
Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Rashtrotthana Parishat, Bangalore as a notified institution for the purposes of that provision, applying the notification from the specified assessment year and recording the notification number and date.
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