Section 10(23C)(iv) notifies the "International Commission on Irrigation and Drainage, New Delhi" for the A.Y. 2002-2003 to 2004-2005

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..... 04 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 years 2002-2003 to 2004-2005 subject to the following conditions, namely:- (i) the assessee will apply .....

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