Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the "Punjab Infrastructure Development Board, (PIDB), Chandigarh" for the A.Y. 2003-2004 to 2005-2006

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..... 2003-2004 to 2005-2006 NOTIFICATION NO. 55/2005, DATED 15-2-2005 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 Punjab Infrastructure Development Board, (PIDB), Chandigarh for the purpose of the said sub-clause for the assessment year 2003-2004 to 2005-2006 subje .....

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..... ness; ( iv ) the assessee 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. 197/124/2004-ITA-l] - Notification Tax Management India - taxmanagementindia - taxm .....

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