Notified under section 10 (23C) of the Income Tax Act, 1961- "West Bengal Council for Child Welfare, Kolkata"

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..... onferred 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 "West Bengal Council for Child Welfare, Kolkata" for the purpose of the said sub-clause for the assessment years 2003-2004 to 2005-2006 subject to the following conditions, namely:- (i) the assessee will apply its income, or accumulate for appl .....

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..... 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.N0.197/201/2003-ITA-I - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI .....

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