Notification No. 277-Income Tax 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 “Hind Kusht Nivaran Sangh, New Delhi” for the purpose of the said sub-clause for the assessment years 2001-2002 to 2003-2004 subject to the following conditions