Charitable institution notification under section 10(23C)(v) makes Calcutta Zorostrian Stree Mandal eligible for tax treatment from the stated assessment year. The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Calcutta Zorostrian Stree Mandal for the purposes of that provision, effective from the stated assessment year, thereby recognizing the institution under the statutory tax treatment framework of that clause.
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.
Charitable institution notification under section 10(23C)(v) makes Calcutta Zorostrian Stree Mandal eligible for tax treatment from the stated assessment year.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Calcutta Zorostrian Stree Mandal for the purposes of that provision, effective from the stated assessment year, thereby recognizing the institution under the statutory tax treatment framework of that clause.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.