The Central Government notifies the "Sree Ramakrishna Satyananda Ashram, Village Jirakpur, P.O. Bashirhat Railway Station, Distt North 24 Parganas (N), West Bengal" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... nanda Ashram, Village Jirakpur, P.O. Bashirhat Railway Station, Distt North 24 Parganas (N), West Bengal" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961 Notification No. 238 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 her .....

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..... not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the assessee and separate books of accounts are maintained in respect of such business; (iv) the assessee will regularly file its return of income before the Income-ax authority in accordance with the provisions of the Income-tax Act, 1961; and (v .....

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