Income tax exemption under section 10(23C)(iv) designates Children's Book Trust as notified for specified assessment years. Notification designates Children's Book Trust as a notified institution eligible for the tax exemption under clause (iv) of sub section (23C) of section 10, with the Central Government specifying the temporal scope of the notification for particular assessment years.
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.
Income tax exemption under section 10(23C)(iv) designates Children's Book Trust as notified for specified assessment years.
Notification designates Children's Book Trust as a notified institution eligible for the tax exemption under clause (iv) of sub section (23C) of section 10, with the Central Government specifying the temporal scope of the notification for particular assessment years.
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