The Central Government notified the "Federation of Indian Export Organization, PHD House, New Delhi" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... use (23C)(iv) of section 10 of the Income-tax Act, 1961 [Notification No. 85 of 2002, dt 15th April, 2002 ] In exercise of the 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 "Federation of Indian Export Organization, PHD House, New Delhi for the purpose of the said sub-clause for t .....

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..... nts 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 organization with similar objectives. [F.No. 197/56/2002-ITA-I] .....

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