TMI BlogAny income received by any person on behalf of Defence Civilians Medical Aid Fund, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 1999-2000 to 2001-02X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Assessment Years 1999-2000 to 2001-02 NOTIFICATION NO. 251/2006, DATED 12-9-2006 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 "Defence Civilians Medical Aid Fund, New Delhi" (hereinafter referred to as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned above otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11; (iii) 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; (iv) the Institut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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