The Central Government notifies the "Veerayatan, Rajgir, Bihar" under clause (23C)(v) of section 10 of the Income-tax Act, 1961

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.... 275 of 2002 Dated. 23rd Sept, 2002 In exercise of the powers conferred by the sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Veerayatan, Rajgir, Bihar" for the purpose of the said sub clause for the assessment years 1999-2000 to 2001-2002 subject to the following conditions, namely: (i) the assessee will ....