Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 24/12/1986
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 ” Jallianwala Bagh National Memorial Trust, Amritsar ” for the purpose of the said clause for the assessment years 1986-87 to 1988-89.
[No. 7068 (F. No. 197/125/86-IT (A1))