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of <h1>Central Government Recognizes Joint Plant Committee under Income-tax Act, Section 10(23C)(iv) for 1983-84 and 1984-85 Assessments.</h1> The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Joint Plant Committee for the purposes outlined in the said section. This notification applies to the assessment years 1983-84 and 1984-85. The notification is identified by number 1092 and dated 16-11-1982, with the file number 197/200/82-IT(AI).
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