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of <h1>Government Exempts Specific Gurudwaras from Income Tax for Assessment Years 1981-82 to 1985-86 Under Section 10(23C).</h1> The Central Government, exercising its authority under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, has issued a notification dated February 15, 1982. This notification exempts certain Gurudwaras from income tax for the assessment years 1981-82 to 1985-86. The Gurudwaras included are Sri Darbar Sahib in Amritsar and Taran Taran, Gurudwara Sri Nankiana Sahib, Gurudwara Sri Ber Sahib, Gurudwara Sri Guru Tej Bahadur Sahib in Jind, Takhat Sri Kesgarh Sahib, Sri Darbar Sahib in Mukatsar, and several others as listed in the notification.
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