Section(s) Referred: 10 ,10(23C) ,10(23C)(v)
Statute: INCOME TAX
Date of Issue: 29/8/1983
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 Calcutta Zoroastrian Community’s Religious and Charity Funds, for the purpose of the said section for the period covered by the assessment years 1981-82 to 1984-85.
[No. 5374/F. No. 197/125/82–ITA–I]