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The Central Government notifies the "Jawaharlal Nehru Memorial Fund, New Delhi" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961
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....f section 10 of the Income-tax Act, 1961 Notification No. 276 of 2002 Dated 23rd Sept., 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 "Jawaharlal Nehru Memorial Fund, New Delhi" for the purpose of the said sub-clause for the assessment years 2002-2003 to 200....