Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 18/7/1978
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ‘ National Spiritual Assembly of the Baha’is of India ‘ for the purpose of the said section for and from the assessment year(s) 1977-78.
[No. 2420 (F. No. 197/197/77–IT–AI)