Any income received by any person on behalf of Navajivan Trust, Ahmedabad exempted under Section 10 (23C)(iv) for the Assessment Years 1998-1999 to 2000-01

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..... IFICATION NO. 117/2006, DATED 12-5-2006 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 that any income received by any person on behalf of Navajivan Trust, Ahmedabad (hereinafter referred to as the Institution) shall not be included in the total income of such person as asses .....

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..... s of account are maintained in respect of such business; (iv) the Institution 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 of the Institution, its surplus and the assets will be given to an organization with similar objectives. This notification is applicable only to t .....

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