The Central Govt. notified "Bombay Iron & Steel Labour Board" under section 10(23C) for the assessment year 2002-2003 to 2004-2005

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....f 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, Kalamboli, TaIuka-Panvel, Distt. Raigad, Maharashtra" for the purpose of the said sub-clause for the assessment year 2002-2003 to 2004-2005 subject to the following conditions, namely:- (i) the assessee wil....