The Central Government notifies the "Jawaharlal Nehru Memorial Fund, New Delhi" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... e-tax Act, 1961 Notification No. 19/2005, Dated 31-1-2005 In exercise of powers conferred by the sub-clause ( iv ) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the " Jawaharlal Nehru Memorial Fund, New Delhi " for the purpose of the said sub-clause for the assessment years 2005-2006 to 2007-2008 subject to the following c .....

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..... ssessee will regularly 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 dissolution, its surplus and the assets will be given to a charitable organisation with similar objectives. [F.No. 197/153/2004-ITA-l] - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagem .....

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