Notification: S.O.3105
Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 7/6/1989
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 “Oil Co-ordination Committee on Pool Accounts ” :—
“(i) Freight Surcharge Pool Account No. 1 ; (ii) C and F Adjustment Account ; (iii) Product Price Adjustment Account ; (iv) Crude Oil Price Equalisation Account” ,
for the purpose of the said sub-clause for the assessment year 1989-90.
[No. 8416/F. No. 197/179/88-IT(A-I)
