The Central Government notifies the "Children Book Trust, New Delhi" for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961

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..... NOTIFICATION No. 390 Dated 13th December, 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 "Children Book Trust, New Delhi" for the purpose of the said sub-clause for the assessment years 2001-2002 to 2003-2004 subject to the following conditions, namely: .....

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..... s 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, it surplus and the assets will be given to a charitable organization with similar objectives. Sd/- (I.P.S. Bindra) Under Secretary to the Govt. of India F.No. 197/70/2002-ITA-I - Notification Tax Management India - taxmanagementindia .....

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