The Central Government notifies the "Adhiparasakthi Charitable, Medical, Educational and Cultural Trust, Melmaruvathur, Tamil Nadu" for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961

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..... ltural Trust, Melmaruvathur, Tamil Nadu" for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961 Notification No. 161 of 2003, dt. 3rd July, 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 "Adhiparasakthi Charitable, Medical, Educationa .....

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..... 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; and (v) that in the event of dissolution, its surplus and the assets will be given to a charitable Or .....

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