The Central Government notified the "Railway Ministers's Welfare & Relief Fund, New Delhi" under of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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....(23C)(iv) of section 10 of the Income-tax Act, 1961 [Notification No. 94 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 "Railway Ministers's Welfare & Relief Fund, New Delhi" for the purpose of the said sub-clause for the assessment yea....

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.... 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 and (v) that in the event of dissolution, its surplus and the assets will be given to a charitable organization with similar objectives. [F No. 197/47/2002-ITA-I]        &....