The Central Government notifies the "Divine Light Trust for the Blind, Bangalore" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... e-tax Act, 1961 Notification No. 112 of 2003, dt 6th May, 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 "Divine Light Trust for the Blind, Bangalore" for the purpose of the said sub-clause for the assessment years 1999-2000 to 2001-2002 subject to the followin .....

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..... 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 will be given to a charitable Organisation with similar objectives. [F.No. 197-57-2003-ITA-I] - Notification Tax Management India - taxmanagementindia - taxmanagement - tax .....

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