Notification under section 10(23C)(v) confirms tax-exempt recognition for a religious charitable institution for the assessment period. Notification under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, designates Archidiocese of Trivandrum as an entity covered by that provision for the period corresponding to the assessment year 1982-83, the Central Government having exercised its power to notify the institution within the statutory tax-exemption framework for the stated assessment period.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C)(v) confirms tax-exempt recognition for a religious charitable institution for the assessment period.
Notification under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, designates Archidiocese of Trivandrum as an entity covered by that provision for the period corresponding to the assessment year 1982-83, the Central Government having exercised its power to notify the institution within the statutory tax-exemption framework for the stated assessment period.
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