The Central Government notified the "Sanjay Gandhi Memorial Trust, New Delhi" under clause (23C) (iv) of section 10 of the Income-tax Act. 1961

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..... ATION No. 97 Dated 22nd 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 "Sanjay Gandhi Memorial Trust, New Delhi" for the purpose of the said sub-clause for the assessment years 1999-2000 to 2001-2002 subject to the following conditions, namely:- (i) .....

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..... f Income before (he 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. Sd/- (I.P.S. Bindra) Under Secretary to the Govt- of India F. No. 197/57/2000-ITA-I - Notification Tax Management India - taxmanagementindia - ta .....

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