Section 10(23C)(iv) notification: Assam Rifles Group Insurance Scheme recognised for tax-exempt status for specified years. Notifies the Assam Rifles Group Insurance Scheme as qualifying for tax-exempt treatment under section 10(23C)(iv) of the Income-tax Act, the Central Government exercising the power conferred by that provision to designate the Scheme for the relevant assessment years.
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Provisions expressly mentioned in the judgment/order text.
Section 10(23C)(iv) notification: Assam Rifles Group Insurance Scheme recognised for tax-exempt status for specified years.
Notifies the Assam Rifles Group Insurance Scheme as qualifying for tax-exempt treatment under section 10(23C)(iv) of the Income-tax Act, the Central Government exercising the power conferred by that provision to designate the Scheme for the relevant assessment years.
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