The Central Government notified the "Bochasanwashi Shri Akshar Purushottam Swaminarayan Sanstha, Ahmedabad" under clause (23C)(v) of section 10 of the Income-tax Act, 1961

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..... f section 10 of the Income-tax Act, 1961 NOTIFICATION No.189 Dated 29th July. 2002 In exercise of the powers conferred by the sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Bochasanwashi Shri Akshar Purushottam Swaminarayan Sanstha, Ahmedabad" for the purpose of the said sub-clause for the assessment yea .....

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..... 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. (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.S. Bindra) Under Secretary to the Govt. of India F.No. .....

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