The Central Government notifies the B.P. Koirala India-Nepal Foundation, Royal Nepalese Embassy, Barakhamba Road, New Delhi" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... arakhamba Road, New Delhi" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961 Notification No. 230 of 2002, dt. 27th Aug., 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 "B.P. Koirala India-Nepal Foundation, Royal Nepalese Embassy, .....

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..... inment 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-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 simila .....

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