Army Group Insurance Scheme Fund Notified Under Section 10(23C)(iv) of Income-tax Act, Effective from Assessment Year 1976-77

The Central Government, exercising its powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, has officially notified the Army Group Insurance Scheme Fund. This notification, identified as S.O.3447 and dated April 14, 1977, applies to the assessment year 1976-77 onward, recognizing the fund for the purposes outlined in the specified section of the Act.

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