Any income received by any person on behalf of “Armed Forces Flag Day Fund, Kendriya Sainik Board, Ministry of Defence, West Block, 4, R.K. Puram, New Delhi exempted under Section 10 (23C)(iv)

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....st Block, 4, R.K. Puram, New Delhi exempted under Section 10 (23C)(iv) NOTIFICATION No. 78/2007, dated 26-3-2007 In exercise of powers conferred by the sub-clause (iv) of the clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that any income received by any person on behalf of "Armed Forces Flag Day Fund, Kendriya Sainik Board, Ministry of....

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....ioned above otherwise than in any one or more of the forms or modes specified in sub-section (5) of the section 11; (c) this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the Institution and separate books of account are maintained in respect of such business; (d) the Institution....