The Central Government notifies the "Netaji Research Bureau, Kolkata" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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....2005, Dated 31-1-2005 In exercise of 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 the "Netaji Research Bureau, Kolkata" for the purpose of the said sub-clause for the assessment year 2004-2005 to 2006-2007 subject to the following conditions, namely:- (i) the assessee will apply its income, ....