Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 4/3/1978
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies (i) Army Officers’ Benevolent Fund, (ii) Army Central Welfare Fund for the purpose of the said section for the assessment years 1973-74, 1974-75 and 1975-76 also.
[No. 2210/F. No. 197/71/77-IT(AI)