Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Society of Sisters of Charity of Saint B. Gapitanio and Saint V. Gerosa, Koikata for the A.Y. 2001-02 to 2003-04

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..... kata for the A.Y. 2001-02 to 2003-04 NOTIFICATION NO. 172/2005, DATED 27-6-2005 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 "Society of Sisters of Charity of Saint B. Gapitanio and Saint V. Gerosa, Koikata" for the purpose of the said sub-clause for the assessm .....

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..... 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 an organisation with similar objectives. [F.No. 197/56/2005-ITA-I] - Notification Tax Management India - t .....

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