Tax exemption notification under section 10(23C)(iv) designates Indian People's Famine Trust for specified assessment years. The Central Government notifies Indian People's Famine Trust under section 10(23C)(iv) of the Income-tax Act, designating the trust for the purposes of that provision and specifying the temporal scope of the notification corresponding to the stated assessment years.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(iv) designates Indian People's Famine Trust for specified assessment years.
The Central Government notifies Indian People's Famine Trust under section 10(23C)(iv) of the Income-tax Act, designating the trust for the purposes of that provision and specifying the temporal scope of the notification corresponding to the stated assessment years.
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