The Central Government notified the "Railway Ministers's Welfare & Relief Fund, New Delhi" under of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... 1 [Notification No. 94 of 2002, dt. 15th April, 2002] In exercise of the 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 "Railway Ministers's Welfare & Relief Fund, New Delhi" for the purpose of the said sub-clause for the assessment years 1998-99 to 20002001 subject to the following condit .....

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