Section 10(23C)(iv) of the Income-tax Act, 1961 notifies the "Indian Parliamentary Group, New Delhi" for the A.Y. 2005-2006 to 2007-2008

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..... 5 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 "Indian Parliamentary Group, New Delhi" for the purpose of the said sub-clause for the assessment year 2005-2006 to 2007-2008 subject to the following conditions, namely:- (i) the assessee will apply its income, or accumulate .....

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