The Central Government notifies the "Shree Saptashrung Nivasini Devi Trust, Saptashrung, Distt. Nashik" for the purpose of clause (23C)(v) of section 10 of the Income-tax Act, 1961

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..... f clause (23C)(v) of section 10 of the Income-tax Act, 1961 Notification No. 303 of 2002 Dated 22nd Oct., 2002 In exercise of the powers conferred by the sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Shree Saptashrung Nivasini Devi Trust, Saptashrung, Distt. Nashik" for the purpose of the said sub-cla .....

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..... ccounts 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.197/217/2001-ITA-I] - .....

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