TMI BlogAny income received by any person on behalf of Centre for Development and Human Rights, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2002-2003 to 2004-2005X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 (23C)(iv) for the Assessment Years 2002-2003 to 2004-2005 NOTIFICATION NO. 248/2006, DATED 12-9-2006 In exercise of powers conferred by sub-clause (iv) of the 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 "Centre for Development and Human Rights, New Delhi" (hereinafter th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therwise than in any one or more of the forms or modes specified in sub-section (5) of the section 11 ; (iii) this notification will not apply in relation 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|