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of <h1>Religious Institution Notified for Tax Exemption Under Section 10(23C) of Income-tax Act, Effective from 1973-74 Assessment Year.</h1> The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, has notified a religious institution for exemption purposes. This notification, dated January 15, 1979, applies to the institution for the assessment year starting from 1973-74. The notification is identified as S.O.856 and is documented under reference No. 2664/F. No. 197/124/78-IT (AI).
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