Any income received by any person on behalf of “Centre for Development and Human Rights, Q-IA Hauzkhas Enclave, New Delhi exempted under Section 10 (23C)(iv)

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..... NOTIFICATION NO. 17/2007, DATED 31-1-2007 In exercise of powers conferred by the sub-clause (iv) of the clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that any income received by any person on behalf of "Centre for Development and Human Rights, Q-IA Hauzkhas Enclave, New Delhi" (hereinafter the "Institution") shall not be included in t .....

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..... c) this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the Institution and separate books of account are maintained in respect of such business; (d) the Institution will regularly file its return of income before the Income-tax authority in accordance with the provisions of the Inc .....

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..... is applicable for assessment year 2002-03 & onwards. 4. The above notification is liable to be rescinded by the Central Government, if it is subsequently found that the activities of the Institution are not genuine or if they are not carried out in accordance with all or any of the conditions subject to which it was notified. 5. This notification is in supercession of the earlier Notification .....

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