Notification under section 10(23C)(iv) recognises Sanjivani for tax treatment in the specified assessment year period. Notification designates Sanjivani as qualifying under section 10(23C)(iv) of the Income-tax Act, invoking the power in clause (iv) of sub section (23C) of section 10 to recognise the institution for the specified assessment year period and thereby place it within the provision's tax treatment framework.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C)(iv) recognises Sanjivani for tax treatment in the specified assessment year period.
Notification designates Sanjivani as qualifying under section 10(23C)(iv) of the Income-tax Act, invoking the power in clause (iv) of sub section (23C) of section 10 to recognise the institution for the specified assessment year period and thereby place it within the provision's tax treatment framework.
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