Any income received by any person on behalf of Childrens Book Trust, New Delhi exempted under Section 10 (23C)(iv)

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..... e sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that any income received by any person on behalf of Childrens Book Trust, New Delhi (hereinafter referred to as the Institution) shall not be included in the total income of such person as assessable for the assessment years 2004-2005 to 2006-2007, subject to the followi .....

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..... on to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the Institution and separate books of account are maintained in respect of such business; (iv) the Institution will regulariy file its return of income before the Income-tax authority in accordance with the provisions of the Income-tax Act, 1961; (v) that in the event of .....

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