The Central Government notifies the "The Clearing & Forwarding Unprotected Dock Labour Board, Mumbai" for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961

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..... clause (23C) (iv) of section 10 of the Income-tax Act. 1961 Notification No. 174 of 2003, dt. 18th 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 "The Clearing Forwarding Unprotected Dock Labour Board, Mumbai" for the purpose of the said sub-clause for t .....

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..... 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 Organisation with similar objectives. [F.No. 197/83/2003-ITA-I] - Notification Tax Manag .....

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