The Central Government notifies the "Chief Minister's Distress Relief Fund, Govt. of Kerala" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... section 10 of the Income-tax Act, 1961 Notification No. 301 of 2002 Dated. 22nd Oct., 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 "Chief Minister's Distress Relief Fund, Govt. of Kerala" for the purpose of the said sub-clause for the assessment years .....

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..... pect 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. 197/29/92-ITA-I] .....

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