The Central Govt. notified the "Joint Plant Committee, Kolkata" under section 10(23C)

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..... f section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Joint Plant Committee, Kolkata" for the purpose of the said sub-clause for the assessment years 2002-2003 to 2004-2005 subject to the following conditions, namely:- (i) the assessee will apply its income, or accumulate for application, wholly and exclusively to the objects for which it is est .....

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