Section(s) Referred: 10, 10(23C , 10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 13/6/1985
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 ” The Institute of Chartered Accountants of India “, for the purpose of the said section for the period covered by the assessment years 1985-86 to 1987-88.
[No. 6267/F. No. 197/157/77–IT (AI)]