Notification under section 10(23C)(iv) recognizes tax-exempt status of Cochin Dock Labour Board for specified assessment years. Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, issues a notification dated 31 August 1982 notifying the Cochin Dock Labour Board for the purposes of that provision, applying to the period covering the assessment years from 1973 74 to 1982 83 and specifying the temporal scope of the Board's recognition for income tax purposes.
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Notification under section 10(23C)(iv) recognizes tax-exempt status of Cochin Dock Labour Board for specified assessment years.
Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, issues a notification dated 31 August 1982 notifying the Cochin Dock Labour Board for the purposes of that provision, applying to the period covering the assessment years from 1973 74 to 1982 83 and specifying the temporal scope of the Board's recognition for income tax purposes.
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