Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the Tibetan Homes Foundation, New Delhi for the A.Y. 2004-05 to 2006-07

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..... -2005 In exercise of 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 the Tibetan Homes Foundation, New Delhi for the purpose of the said sub-clause for the assessment year 2004-2005 to 2006-2007 subject to the following conditions, namely:- ( i ) the assessee will apply its income, or acc .....

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..... the business is incidental to the attainment of the objectives of the assessee and separate books of accounts 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 .....

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