Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 3/8/1977
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 funds for the purposes of the said section for and from the assessment year(s) 1976-77 :–
(i) Army Officers’ Benevolent Fund.
(ii) Army Central Welfare Fund.
[No. 1915/F. No. 197/71/77-IT(AI)