The Central Govt. notified "Amalgamated Tamil Nadu Shares of Post War Services Reconstruction Fund and special Fund for Reconstruction and Rehabilitation of Ex-Servicemen, Chennai" under section 10(23C)

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..... nd special Fund for Reconstruction and Rehabilitation of Ex-Servicemen, Chennai" under section 10(23C) Notification No. 125 of 2004, dt. 29th Mar., 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 "Amalgamated Tamil Nadu Shares of Post War Services Reconstruction .....

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..... ains of business, unless the business is incidental to the attainment of the objectives of the assessee and separate books of accounts 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 asset .....

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