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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>The Lotus Trust gains eligibility for tax benefits under section 10(23C)(iv) for assessment years 1982-83 to 1984-85.</h1> The Central Government has issued a notification under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, designating The Lotus Trust as eligible for the benefits of this section. This notification applies specifically to the assessment years from 1982-83 to 1984-85. The notification is identified as S.O.938 and was dated January 21, 1982.