Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the "Periyar Maniammai Institute of Science and Technology, Periyar, Chennai" for the A.Y. 2001-2002 to 2003-2004

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..... i" for the A.Y. 2001-2002 to 2003-2004 NOTIFICATION NO. 126/05, DATED 31-3-2005 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 "Periyar Maniammai Institute of Science Technology, Periyar, Chennai" for the purpose of the said sub-clause for the assessment year .....

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..... ained 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 organization with similar objectives. [F. No. 197/30/2005-ITA-l] - Notification Tax Management India .....

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