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of <h1>Centre for Research in Rural and Industrial Development Gains Tax Exemption for 1980-81 and 1981-82 Under Section 10(23C).</h1> The Central Government has issued a notification under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, recognizing the Centre for Research in Rural and Industrial Development, Chandigarh. This notification applies to the assessment years 1980-81 and 1981-82, granting the center specific tax exemptions as outlined in the mentioned section of the Income-tax Act. The notification is identified as S.O.54 and dated November 17, 1981.
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