The Central Government notifies the "Institute of Rail Transport (Regd.), Room No. 17, Rail Bhawan, Raisina Road, New Delhi" for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961

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..... , Raisina Road, New Delhi" for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961 Notification No. 208 of 2003, dt. 1st Sept., 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 "Institute of Rail Transport (Regd.), Room No. 17, Rail Bhawan, .....

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..... t 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 Organisation with similar objec .....

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