The Central Government notified the "Indian Chamber of Commerce, Kolkata" under clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... , 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 "Indian Chamber of Commerce, Kolkata" for the purpose of the said sub-clause for the assessment years 1995-96 and 1996-97 subject to the following conditions, namely:- (i) the assessee will apply its income, or accumu .....

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