The Central Government notifies the "Grocery Markets & Shops Board, Mumbai" for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961

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....fication No : 272 Date of Issue : 30/10/2003 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 "Grocery Markets & Shops Board, Mumbai" for the purpose of the said sub-clause for the assessment years 2002-2003 to 2004-2005 subject to the following conditions, namely:- (i) the a....