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The Central Government notifies the "Goods Transport Labour Board, Mumbai" for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961
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....ax Notification No. 222/2003 Dated 16th September, 2003 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 "Goods Transport Labour Board, Mumbai" for the purpose of the said sub-clause for the assessment years 2002-2003 to 2004-2005 subject to the following conditions, namely:- ....