The Central Government notifies the "Railway Minister's Welfare & Relief Fund, New Delhi" for the purpose of 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.13 Dated 31st January. 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 "Railway Minister's Welfare Relief Fund, New Delhi" for the purpose of the said sub-clause for the assessment years 1995-96 to 1997- .....

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..... s. (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. (v) that in the event of dissolution, its surplus and the assets will be given to a charitable organisation with similar objectives. F.No. 197/205/2001-ITA-I Sd/- (I.P.S. Bindra) Under Secretary to the Govt. of India - Notificat .....

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