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Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Indian National Trust for Art and Cultural Heritage, New Delhi for the A.Y. 2005-06 to 2007-08

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..... 08 Notification No. 202/2005, Dated 20-9-2005 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 Indian National Trust for Art and Cultural Heritage, New Delhi for the purpose of the said sub-clause for the assessment year 2005-06 to 2007-08 subject to the following .....

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..... see 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. 197/81/2005-ITA-I] - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementind .....

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