The Central govt. notified the "Jyotirmath Badrika-shram Himalaya, Sri Guru Paduka Bhawan, Kolkata" under section 10(23C) of the Income-tax Act, 1961

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..... . 51/2004 Dated 19-2-2004 In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Jyotirmath Badrika-shram Himalaya, Sri Guru Paduka Bhawan, Kolkata., for the purpose of the said sub-clause for the assessment years 2002-2003 to 2004-2005 subject to the following conditions, namely :— .....

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