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TMI BlogThe Central Government notifies the "the Indira Gandhi National Centre for the Arts, Janpath, New Delhi " for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... se of clause (23C)(iv) of section 10 of the Income-tax Act, 1961 NOTIFICATION NO. 61/2005, 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 Indira Gandhi National Centre for the Arts, Janpath, New Delhi for the purpose of the said sub-clause for the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are maintained in respect of such business; ( 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. 197/05/2005-ITA-l] - Notification Tax Mana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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