Notification under section 10(23C)(iv) grants exemption eligibility to a notified charitable trust for the specified assessment year. The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sanjay Gandhi Memorial Trust, New Delhi for the purposes of that provision for the assessment year 1981 82, thereby identifying the trust as eligible under the exemption framework of the cited provision.
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)(iv) grants exemption eligibility to a notified charitable trust for the specified assessment year.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sanjay Gandhi Memorial Trust, New Delhi for the purposes of that provision for the assessment year 1981 82, thereby identifying the trust as eligible under the exemption framework of the cited provision.
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