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<h1>Baha'i National Spiritual Assembly in India Gains Tax Exemption Status Under Section 10(23C) of Income-tax Act 1961 'i</h1> The Central Government has notified the National Spiritual Assembly of the Baha'is of India under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961. This notification, identified as S.O.2588 and dated July 18, 1978, is applicable from the assessment year 1977-78 onwards.