Section 10(23C)(iv) notification confirms tax-exempt status for Lakshmanjhula Dispensary for specified assessment years under Income-tax Act. Notification designates The Lakshmanjhula Dispensary and Rehabilitation Centre, Tapovan, as a notified charitable medical institution under Section 10(23C)(iv) of the Income-tax Act, 1961, recognising its entitlement to tax-favoured treatment for the assessment years specified and formalising the Central Government's administrative declaration of notified status.
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Provisions expressly mentioned in the judgment/order text.
Section 10(23C)(iv) notification confirms tax-exempt status for Lakshmanjhula Dispensary for specified assessment years under Income-tax Act.
Notification designates The Lakshmanjhula Dispensary and Rehabilitation Centre, Tapovan, as a notified charitable medical institution under Section 10(23C)(iv) of the Income-tax Act, 1961, recognising its entitlement to tax-favoured treatment for the assessment years specified and formalising the Central Government's administrative declaration of notified status.
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