The Central Government notified the "Punjab Calamity Relief Fund, Punjab, Chandigarh" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... ction 10 of the Income-tax Act, 1961 Notification No. 292 of 2002 Dated. 30th Sept., 2002 In exercise of the powers conferred by sub-clause (iv) clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Punjab Calamity Relief Fund, Punjab, Chandigarh" for the purpose of the said sub-clause for the assessment years 1991-92 to 1993- .....

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..... ness, (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. 197/134/1996-ITA-I] - Notification Tax Manag .....

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