The Central Government notifies the "Institute of Marketing & Management, New Delhi" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... the Income-tax Act, 1961 Notification No. 239 of 2002, dt. 5th 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 "Institute of Marketing Management, New Delhi" for the purpose of the said sub-clause for the assessment years 2002-2003 to 2004-2005 subj .....

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..... (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. 197/131/2002-ITA-I] - Notification Tax Management India - taxmanagementindia - taxmanage .....

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