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of <h1>Foundation Gains Tax-Exempt Status for 1979-82 Under Section 10(23C) of Income-tax Act 1961</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 a foundation for tax exemption purposes. This notification, dated March 11, 1982, applies to the assessment years 1979-80 to 1981-82. The foundation is thereby notified for the specified period, allowing it to benefit from the tax exemptions provided under the mentioned section of the Income-tax Act.
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