Notification under section 10(23C)(v) designates National Spiritual Assembly of the Baha'is of India for tax purposes. Central Government, under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the National Spiritual Assembly of the Baha'is of India for the purposes of that provision by S.O.2588 dated 18-7-1978, effective from assessment year 1977-78, providing the administrative designation and notification reference for tax administration.
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.
Notification under section 10(23C)(v) designates National Spiritual Assembly of the Baha'is of India for tax purposes.
Central Government, under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the National Spiritual Assembly of the Baha'is of India for the purposes of that provision by S.O.2588 dated 18-7-1978, effective from assessment year 1977-78, providing the administrative designation and notification reference for tax administration.
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