Tax exemption notification under Section 10(23C)(v) recognizes Church of North India Trust Association from assessment year 1977-78. Central Government notification under Section 10(23C)(v) of the Income-tax Act, 1961 notifies Church of North India Trust Association for the purposes of that provision, effective from assessment year 1977-78, thereby formally recognizing the trust within the class of institutions covered by the 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.
Tax exemption notification under Section 10(23C)(v) recognizes Church of North India Trust Association from assessment year 1977-78.
Central Government notification under Section 10(23C)(v) of the Income-tax Act, 1961 notifies Church of North India Trust Association for the purposes of that provision, effective from assessment year 1977-78, thereby formally recognizing the trust within the class of institutions covered by the clause.
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