Notification: S.O.3464 Date of Issue: 3/8/1977

Notification: S.O.3464

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)