The Central Government notified the "Federation of Indian Chambers of Commerce and Industry, New Delhi" under clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... section 10 of the Income-tax Act, 1961 NOTIFICATION NO. 186 Dated 29th July. 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 Federation of Indian Chambers of Commerce and Industry, New Delhi" for the purpose of the said sub-clause for the assessment years 198 .....

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..... of such business. iv) the assesses 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 organization with similar objectives. Sd/- (I.P.B. Bindra) Under Secretary to the Govt. of India F.NO. 197/113/99-ITA .....

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