Notifies India International Centre for the purpose of the said section for the assessment years 1962-63 to 1981-82 except for 1975-76 and 1976-77 - S.O.1012 - Income Tax Act, 1961
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Tax exemption recognition for India International Centre extends notification covering multiple assessment years with specified exclusions. Central Government notification exercising clause (iv) of sub section (23C) of section 10 of the Income tax Act recognising India International Centre for specified assessment years while excluding two particular assessment years and referencing an earlier notification that already covered one excluded year, thereby defining the temporal scope of administrative recognition for income tax purposes.
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.
Tax exemption recognition for India International Centre extends notification covering multiple assessment years with specified exclusions.
Central Government notification exercising clause (iv) of sub section (23C) of section 10 of the Income tax Act recognising India International Centre for specified assessment years while excluding two particular assessment years and referencing an earlier notification that already covered one excluded year, thereby defining the temporal scope of administrative recognition for income tax purposes.
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