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of <h1>Central Government Recognizes Ratan Deep Trust, Delhi Under Section 10(23C)(iv) of Income-tax Act, Effective from 1977-78</h1> The Central Government has issued a notification under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, concerning 'Ratan Deep Trust, Delhi.' This notification, identified as S.O.4061 and dated 18-10-1976, officially recognizes the trust for the purposes outlined in the specified section. The notification applies from the assessment year 1977-78 onwards.
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