The Central Govt. notified "Bombay Iron & Steel Labour Board, Mumbai" under section 10(23C) for the assessment year 1993-1994 to 1995-1996

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....4 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 "Bombay Iron & Steel Labour Board, Mumbai" for the purpose of the said sub-clause for the assessment year 1993-1994 to 1995-1996 subject to the following conditions, namely:- (i) the assessee will apply its income, or accumul....