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of <h1>Jallianwala Bagh National Memorial Trust granted tax exemption under Income-tax Act, section 10(23C), for 1980-83 assessment years.</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 Jallianwala Bagh National Memorial Trust for the purpose of tax exemption. This notification applies to the assessment years 1980-81 to 1982-83.
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