Notification under section 10(23C)(v): Certain Gurudwaras designated as notified institutions for specified assessment years for tax purposes. The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies a specified list of Gurudwaras as institutions covered by that provision for the purpose of income-tax assessment for the assessment years 1972 73 to 1980 81, enumerating eleven named Sikh religious establishments and recording the notification reference.
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.
Notification under section 10(23C)(v): Certain Gurudwaras designated as notified institutions for specified assessment years for tax purposes.
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies a specified list of Gurudwaras as institutions covered by that provision for the purpose of income-tax assessment for the assessment years 1972 73 to 1980 81, enumerating eleven named Sikh religious establishments and recording the notification reference.
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