The Central Government notifies the "The Society of the Franciscan Servants of Mary, Algapuram, Salem" under 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. 285 of 2002 Dated. 25th Sept.. 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 "The Society of the Franciscan Servants of Mary, Algapuram, Salem" for the purpose of the said sub-clause for the assessment .....

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..... 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 197/12/1995-ITA-I] .....

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