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The Central Government notifies the "Institution at Dharamsthala, Dharamsthala, D.K. Dist. Karnataka" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... use (23C)(iv) of section 10 of the Income-tax Act, 1961 NOTIFICATION NO. 74/2005, DATED 9-3-2005 In exercise of 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 "Institution at Dharamsthala, Dharamsthala, D.K. Dist. Karnataka" for the purpose of the said sub-clause for the assess .....

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..... s are maintained 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 organisation with similar objectives. [F.No. 197/21/2005-ITA-I] - Notification Tax Managem .....

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