Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 17/1/1989
In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies “Mobile Creches for Working Mothers’ Children, New Delhi”, for the purpose of the said sub-clause for the assessment year 1988-89.
[No. 8164/F. No. 197/79/88-IT(A1)