Notification under section 10(23C)(v) confirms tax-exemption recognition for Chief Khalsa Diwan for specified assessment years. The Central Government issues a statutory notification designating Chief Khalsa Diwan, Amritsar as a notified institution under the income tax charitable exemption provision, specifying the notification reference and the assessment-year period to which the designation applies, thereby recognising the institution within the statutory framework for tax-exempt charitable entities.
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) confirms tax-exemption recognition for Chief Khalsa Diwan for specified assessment years.
The Central Government issues a statutory notification designating Chief Khalsa Diwan, Amritsar as a notified institution under the income tax charitable exemption provision, specifying the notification reference and the assessment-year period to which the designation applies, thereby recognising the institution within the statutory framework for tax-exempt charitable entities.
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