Tax exemption under section 10(23C)(iv) granted to a charitable workshop for the blind via governmental notification. Notification confers tax-exempt status on a charitable workshop for the blind under clause (iv) of sub section (23C) of section 10 of the Income-tax Act, recognising the organisation for the purposes of that provision from the stated assessment year and thereby subjecting it to the statutory qualification and compliance framework applicable to such notifications.
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 under section 10(23C)(iv) granted to a charitable workshop for the blind via governmental notification.
Notification confers tax-exempt status on a charitable workshop for the blind under clause (iv) of sub section (23C) of section 10 of the Income-tax Act, recognising the organisation for the purposes of that provision from the stated assessment year and thereby subjecting it to the statutory qualification and compliance framework applicable to such notifications.
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