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Section 10(23C)(iv) of the Income-tax Act, 1961 notifies International Commission on Irrigation and Drainage, New Delhi for the A.Y. 2005-06 to 2007-08

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..... NOTIFICATION NO. 173/2005, DATED 27-6-2005 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 "International Commission on Irrigation and Drainage, New Delhi" for the purpose of the said sub-clause for the assessment year 2005-2006 to 2007-2008 subject to the followi .....

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..... essee 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. 197/58/2005-ITA-I] - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanageme .....

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