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The Central Government notifies the Shri Badrinath and Shri Kedarnath Temple Committee, Joshimath under clause (23C) (v) of section 10 of the Income-tax Act. 1961

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..... Income-tax Act. 1961 Notification No. S.O. 2399, dated 6th February, 2002 . In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Shri Badrinath and Shri Kedarnath Temple Committee, Joshimath, for the purpose of the said sub-clause for the assessment years 1993-94 to 1995-9 .....

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..... ss; (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, corn 1961; (v) that in the event of dissolution, its surplus and the assets will be given to a charitable Organisation with similar objectives. [Notification No. 26/2002/F. No. 197/221/2001-ITA-I] - Notificati .....

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