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The Central Government notifies the "Goods Transport Labour Board, Mumbai" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961
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....on No. 200 of 2003, dt. 13th August, 2003 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 "Goods Transport Labour Board, Mumbai" for the purpose of the said sub-clause for the assessment years 1990-91 to 1992-93 subject to the following conditions, namely: (i) the assessee w....