Tax exemption notification under section 10(23C)(iv) designates Church of North India Council for Child Care for specified assessment years. The Central Government, exercising powers under the charitable-exemption provision of the Income-tax Act, notifies The Church of North India Council for Child Care for the purpose of that provision for the assessment years 1976-77 to 1980-81, recording the administrative authority and reference number for the notification.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(iv) designates Church of North India Council for Child Care for specified assessment years.
The Central Government, exercising powers under the charitable-exemption provision of the Income-tax Act, notifies The Church of North India Council for Child Care for the purpose of that provision for the assessment years 1976-77 to 1980-81, recording the administrative authority and reference number for the notification.
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