The Central Govt. notified "Amalgamated Tamil Nadu Shares of Post War Services Reconstruction Fund and special Fund for Reconstruction and Rehabilitation of Ex-Servicemen, Chennai" under section 10(23C)

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....rvices Reconstruction Fund and special Fund for Reconstruction and Rehabilitation of Ex-Servicemen, Chennai" under section 10(23C) Notification No. 125 of 2004, dt. 29th Mar., 2004 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 "Amalgamated Tamil Nadu Shares of Post War ....

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....me being profits and gains of business, unless the business is incidental to the attainment of the objectives of the assessee and separate books of accounts are maintained in respect of such business; (iv) the assessee will regularly file its return of income before the Income-tax authority in accordance with the provisions of the Income-tax Act, 1961; (v) that in the event of dissolution, i....