The Central Government notified the "National Children's Fund, 5, Siri Institutional Area, Hauz Khas, New Delhi" under section 10(23C) (iv)

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..... 6 of 2004, dt. 21st Jan., 2004 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 "National Children's Fund, 5, Siri Institutional Area, Hauz Khas, New Delhi" for the purpose of the said sub-clause for the assessment years 1990-1991 to 1992-1993 subject to the following condi .....

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..... gularly 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/ 165/2003-ITA-I - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - .....

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