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

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..... t, 1961 NOTIFICATION No.74 Dated 2nd April. 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 "The Bharat Scouts Guides, New Delhi" for the purpose of the said sub-clause for the assessment years 1998-99 to 2000-2001 subject to the following conditions, namely .....

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..... s 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, it surplus and the assets will be given to a charitable organization with similar objectives. F. No. 197/42/2002-ITA-I Sd/- (I.P.S. Bindra) - Under-Secretary to the Govt. of India - Notification Tax Management India - taxmanagemen .....

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