Central Government notifies the funds mentioned below for the purposes of the section 10(23C)(iv) for and from the assessment year(s) 1976-77 - S.O.3464 - Income Tax

Central Government notifies the funds mentioned below for the purposes of the section 10(23C)(iv) for and from the assessment year( s ) 1976-77 NOTIFICATION NO. S.O.3464 DATED 3-8-1977 In exercise of the powers conferred by clause ( iv ) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following funds for the purposes of the said section for and from the assessment year( s ) 1976-77 :-- ( i ) Army Officers' Benevolent Fund. ( ii ) Army Central Welfare Fund. [No. 1915/F. No. 197/71/77-IT(AI)]