Income tax exemption notification confirms charitable-trust status and limited-period exemption under statutory clause. Notification designates Navajbai Ratan Tata Trust as a notified charitable trust under section 10(23C)(iv) of the Income-tax Act, 1961, conferring the exemption treatment specified by that clause for the limited assessment-year period covered by the notification and identifying the Central Government as the authority exercising the power to make the designation.
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.
Income tax exemption notification confirms charitable-trust status and limited-period exemption under statutory clause.
Notification designates Navajbai Ratan Tata Trust as a notified charitable trust under section 10(23C)(iv) of the Income-tax Act, 1961, conferring the exemption treatment specified by that clause for the limited assessment-year period covered by the notification and identifying the Central Government as the authority exercising the power to make the designation.
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