Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 29/3/1978
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 Mobile Creches for Working Mothers’ Children for the purpose of the said section for and from the assessment year 1975-76.
[No. 2236/F. No. 197/177/77-IT(AI)