Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 6/1/1977
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 the following institutions for the purpose of the said section for and from the assessment year 1973-74 :–
” (i) Army Wives Welfare Association, New Delhi,
(ii) Disabled Army Personnel, Widows and Orphans Fund, New Delhi.”.
[No. 1615/F. No. 197/115/76-IT(AI)