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<h1>Central Government recognizes Baba Kali Kamliwala Panchayat Kshetra under Income-tax Act, Section 10(23C) for 1985-88 assessment years.</h1> The Central Government, exercising its powers under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, has issued a notification regarding 'Baba Kali Kamliwala Panchayat Kshetra, Rishikesh.' This notification, numbered S.O.5599 and dated November 8, 1985, recognizes the entity for the purposes of section 10(23C) for the assessment years 1985-86 to 1987-88.