Tax exemption notification under section 10(23C)(v) designates a religious institution as notified for specified assessment years. The Central Government notifies Catholic Church, Balasinor as a recipient of tax-exempt status under the relevant clause of the Income-tax Act, formally designating the institution for specified assessment years and recording the notification number.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(v) designates a religious institution as notified for specified assessment years.
The Central Government notifies Catholic Church, Balasinor as a recipient of tax-exempt status under the relevant clause of the Income-tax Act, formally designating the institution for specified assessment years and recording the notification number.
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