The Central Government notified the rational Children's Fund, 5, Siri Institutional Area, Hauz Khas, New Delhi under section 10(23C) (iv)

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..... f 2004, dt. 21st Jan., 2004 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 rational Children's Fund, 5, Siri Institutional Area, Hauz Khas, New Delhi for the purpose of the said sub-clause for the assessment years 1993-1994 to 1995-1996 subject to the following conditions .....

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..... file its return of income before the Income-tax authority in accordance with the provisions of the Income-tax Act, 1961; (iii) that in the event of dissolution, its surplus and the assets will be given to a charitable organisation with similar objectives. F.N0.197/166/2003-ITA-I - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxT .....

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