Notification under section 10(23C) recognition granted to Arcot Lutheran Church, Siloam for specified assessment years. The Central Government, in exercise of powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Arcot Lutheran Church, Siloam for the purpose of that provision for the specified assessment years, thereby recognizing the institution within the statutory tax-exemption framework for those years as set out in Notification No. S.O.3531 dated 1-9-1979.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C) recognition granted to Arcot Lutheran Church, Siloam for specified assessment years.
The Central Government, in exercise of powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Arcot Lutheran Church, Siloam for the purpose of that provision for the specified assessment years, thereby recognizing the institution within the statutory tax-exemption framework for those years as set out in Notification No. S.O.3531 dated 1-9-1979.
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