The Central Government by clause (23C)(v) of section 10 of the Income-tax Act, 1961 notifies the "Calcutta Zoroastrian Community's Religious and Charity Fund, Kolkata"

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... igious and Charity Fund, Kolkata" Notification No : 309 Date of Issue : 25/11/2003 In exercise of powers conferred by the sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Calcutta Zoroastrian Community's Religious and Charity Fund, Kolkata" for the purpose of the said sub-clause for the assessment years 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n 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 a charitable organisation with similar objectives. F.No. 197/46/2003-1TA-I - Notification Tax Management India - taxmanage .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X