The Central Government notifies the "Grocery Markets & Shops Board, Mumbai" for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961

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..... ct. 1961 Notification No : 272 Date of Issue : 30/10/2003 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 "Grocery Markets Shops Board, Mumbai" for the purpose of the said sub-clause for the assessment years 2002-2003 to 2004-2005 subject to the following conditions .....

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..... file its return of income before the Income-tax authority in accordance with the provisions of the Income-tax Act, 1961; (v) that in the event of dissolution, its surplus and the assets will be given to a charitable organisation with similar objectives. Sd/- (I.P.S. Bindra) Under Secretary to the Govt. of India - Notification Tax Management India - taxmanagementindia - taxmanagem .....

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