Tax exemption notification under section 10(23C)(v) recognizing a religious society for specified assessment years retroactively. The Central Government, invoking the power under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Society of the Sisters of the Divine Saviour as eligible for exemption under that provision for the assessment years expressly covered, thereby providing period-specific recognition under the statutory exemption mechanism.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(v) recognizing a religious society for specified assessment years retroactively.
The Central Government, invoking the power under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Society of the Sisters of the Divine Saviour as eligible for exemption under that provision for the assessment years expressly covered, thereby providing period-specific recognition under the statutory exemption mechanism.
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