The Central Government notifies "German Leprosy Relief Association Rehabilitation Fund, Chennai" for the purpose of sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961

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..... e of sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 Notification No : 307 Date of Issue : 25/11/2003 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 "German Leprosy Relief Association Rehabilitation Fund, Chennai " for the purpose of the .....

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..... ounts 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; (v) that in the event of dissolution, its surplus and the assets will be given to a charitable organisation with similar objectives. F.No. 1971148/2003-ITA-I - Notification Tax Manageme .....

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