The Central Government notifies the "Bombay Iron & Steel Labour Board, Kakambali, Distt. Raigad, Maharashtra" for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961

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..... the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961 Notification No. 98 of 2003, dt. 30th April, 2003 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 "Bombay Iron Steel Labour Board, Kakambali, Distt. Raigad, Maharashtra" for the purpose of .....

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..... d 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; and ( v ) that in the event of dissolution, its surplus and the assets win be given to a charitable Organisation with similar objectives. [F.No. 197/65/2003-ITA-I .....

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