Section 10(23C) notification recognizes charitable trust status for specified assessment years with tax exemption implications. Central Government notification recognises Shri Daya Bhai Devsi Chauhan Charitable Trust, Nasik Road, under the charitable-institution provision of the Income-tax Act (clause (iv) of sub-section (23C) of section 10) for the purpose of that provision for the assessment years 1981-82 and 1982-83, thereby specifying the trust's entitlement to the Act's tax treatment and the temporal scope of the recognition.
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Provisions expressly mentioned in the judgment/order text.
Section 10(23C) notification recognizes charitable trust status for specified assessment years with tax exemption implications.
Central Government notification recognises Shri Daya Bhai Devsi Chauhan Charitable Trust, Nasik Road, under the charitable-institution provision of the Income-tax Act (clause (iv) of sub-section (23C) of section 10) for the purpose of that provision for the assessment years 1981-82 and 1982-83, thereby specifying the trust's entitlement to the Act's tax treatment and the temporal scope of the recognition.
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