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Section 10(23C)(iv) notifies the "The Railway Goods Clearing & Forwarding Establishment Labour Board, Mumbai" for the A.Y. 1999-2000 to 2001-2002
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....04 Dated 11th August, 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 "The Railway Goods Clearing & Forwarding Establishment Labour Board, Mumbai" for the purpose of the said sub-clause for the assessment years 1999-2000 to 2001-2002 subject to the following conditions,....