The Central Government notified the "St. John Ambulance Association, New Delhi" under clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... ion No. 121 of 2002, dt. 29th May, 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 "St. John Ambulance Association, New Delhi" for the purpose of the said sub-clause for the assessment years 2000-2001 to 2002-2003 subject to the following conditions, namely: (i .....

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..... urn 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 objectives. [F.No. 197/72/2002-ITA-I] - Notification Tax Management India - taxmanageme .....

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