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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Lakshmanjula Leprosy Dispensary Recognized for Tax Exemption Under Section 10(23C)(iv) for 1982-83 Assessment Year.</h1> The Central Government, under the powers granted by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, has notified The Lakshmanjula Leprosy Dispensary and Rehabilitation Centre for the purpose of the specified section for the assessment year 1982-83. This notification, identified as S.O.1038 and dated March 18, 1981, ensures that the center is recognized under the relevant income tax provisions for the specified assessment period.