The Central Government notifies the "The Bharat Scouts & Guides, New Delhi " for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... , 1961 NOTIFICATION NO. 59/2005, DATED 21-2-2005 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 of The Bharat Scouts Guides, New Delhi for the purpose of the said sub-clause for the assessment years 2004-2005 to 2006-2007 subject to the following conditions, namel .....

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..... arly 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. 197/159/2004-ITA-I] - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TM .....

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