Section 10(23C)(iv) notifies the "International Commission on Irrigation and Drainage, New Delhi" for the A.Y. 2002-2003 to 2004-2005

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..... Dated 12th March, 2004 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 "International Commission on Irrigation and Drainage, New Delhi" for the purpose of the said sub-clause for the assessment years 2002-2003 to 2004-2005 subject to the following conditions, namely:- (i .....

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..... 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. File No.197/200/2003-ITA-I Sd/- (I.P.S. Bindra) Under Secretary to the Govt. of India - Notification Tax Management India - taxmanagementindia - t .....

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