Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 18/3/1978
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 Army Officers’ Contributory Education Fund for the purpose of the said section for the assessment year(s) 1973-74, 1974-75 and 1975-76 also.
[No. 2222/F. No. 197/208/77-IT(AI)