Section 10(23C)(vi) of the Income-tax Act, 1961 - Exemptions - University or other educational society solely for educational purposes - Notified university or educational institution - Rose Land Public School Society, Jaipur notified under section 10(23C)(vi)

 

Notification No. S. O. 3182, dated 21-10-2009

 

 

In exercise of the powers conferred by sub-clause (vi) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961) read with rule 2CA of the Income-tax Rules, 1962 the Chief Commissioner of Income-tax, Jaipur hereby approves Rose Land Public School Society, Jaipur for the purpose of the said section for the assessment years 2009-10 and onwards provided that the society conforms to and complies with the provisions of sub-clause (vi) of clause (23C) of section 10 of the Income-tax Act, 1961 read with rule 2CA of the Income-tax Rules, 1962 and further subject to the following conditions that :-

 

 

(a)    it shall never invest its surplus funds in any mode other than those specified in section 11, 12, or 13 of the Income-tax Act, 1961 or in contravention of the provisions of section 11, 12, or 13 of the Income-tax Act, 1961.

 

(b)   It shall never promote, subscribe, assist or amalgamate with any other society, or association, whether incorporated or not, having objects which are not wholly similar to those of the society.