The Central Government notifies the''Grocery Markets & Shops Board, Mumbai" for the assessment years 1996-1997 to 1998-1999 for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961

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..... 1996-1997 to 1998-1999 for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961 Income Tax Notification No. 215/2003 Dated 9th September. 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 ''Grocery Markets Shops Board, Mumbai" for the pur .....

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..... see and separate books of accounts 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 organization with similar objectives. Sd/- (I.P.S. Bindra) .....

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