The Central Government notifies the "Khelaghar, Palm Avenue, Kolkata" under clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... 002 Dated 23rd 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 "Khelaghar, Palm Avenue, Kolkata" for the purpose of the said sub-clause for the assessment years 2002-2003 to 2004-2005 subject to the following conditions, namely: (i) the assessee will .....

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