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[Cites 0, Cited by 35] [Section 10(23C)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(23C)(v) in The Income Tax Act, 1961

(v)any trust (including any other legal obligation) or institution wholly for public religious purposes or wholly for public religious and charitable purposes, which may be approved by the [Principal Commissioner or Commissioner], having regard to the manner in which the affairs of the trust or institution are administered and supervised for ensuring that the income accruing thereto is properly applied for the objects thereof;