Income-tax (13th Amendment) Rules, 2014 - Percentage of Government Grant for considering university, hospital etc. as substantially financed by the Government for the purposes of Section 10(23C)

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....ON (ii)] MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 79/2014 INCOME-TAX New Delhi, the 12th December, 2014 S.O. 3168 (E). - In exercise of the powers conferred by section 295 read with sub-clauses (iiiab) and (iiiac) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby ma....