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The Central Government notified the "Family Planning Association of India, Mumbai" under of clause (23C)(iv) of section 10 of the Income-tax Act, 1961
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....tion 10 of the Income-tax Act, 1961 [Notification No. 93 of 2002, dt. 15th April 2002] 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 the "Family Planning Association of India, Mumbai" for the purpose of the said sub-clause for the assessment years 199 9-2000 to 2001-20....