Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 28/3/1977
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 ” Greater Calcutta Leprosy Treatment & Health Education Scheme, Calcutta “, for the purpose of the said section.
This notification will be effective for the assessment years 1976-77 and 1978-79.
[No. 1695/F. No. 197/177/76-IT(AI)