Any income received by any person on behalf of Arya Vaidya Sala, Kattakkal exempted under Section 10 (23C)(iv) for the Assessment Years 2004-2005 to 2006-2007

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.... NOTIFICATION No. 136/2006, dated 9-6-2006 In exercise of the powers conferred by the sub-clause (iv) of 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 Arya Vaidya Sala, Kattakkal (hereinafter referred to as the Institution) shall not be included in the total income of such person as a....

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....sub-section (5) of section 11; (iii) 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; (iv) the Institution will regularly file its return of income before the Income-tax authority in accor....