Section(s) Referred: 10, 10(23C), 10(23C)(v)
Statute: INCOME TAX
Date of Issue: 15/2/1982
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following Gurudwaras, for the purpose of the said section for the period covered by the assessment years 1981-82 to 1985-86 :—
” 1. Sri Darbar Sahib, Sri Amritsar.
2. Sri Darbar Sahib, Sri Taran Taran (Amritsar).
3. Gurudwara Sri Nankiana Sahib, Sangrur.
4. Gurudwara Sri Ber Sahib, Sultanpur Lodhi (Kapurthala).
5. Gurudwara Sri Guru Tej Bahadur Sahib, Jind (Sangroor).
6. Takhat Sri Kesgarh Sahib, Sri Anandpur Sahib.
7. Sri Darbar Sahib, Sri Mukatsar (Ferozepore).
8. Gurudwara Sri Dukh Niwaran Sahib, Patiala.
9. Gurudwara Sri Fatehgarh Sahib, Sirhind (Patiala).
10. Gurudwara Sri Guru Tej Bahadur Sahib, Dhamtan Sahib (Jind).
11. Gurudwara Takhat Sri Damdama Sahib, Talwandi Sabo (Bhatinda). “
[No. 4467 (F. No. 197/9/81–IT(AI))]