The Central Government notifies the "Children Book Trust, New Delhi" for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961

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....0 Dated 13th December, 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 "Children Book Trust, New Delhi" for the purpose of the said sub-clause for the assessment years 2001-2002 to 2003-2004 subject to the following conditions, namely:- (i) the assessee will apply i....