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The Central Government notifies the "National Rifle Association of India, New Delhi" for the purpose of clause (23) of section 10 of the Income-tax Act. 1961
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....OTIFICATION No.53 Dated 28th February. 2002 In exercise of the powers conferred by clause (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "National Rifle Association of India, New Delhi" for the purpose of the said clause for assessment years 1994-95 to 1996-97 subject to the following conditions namely:- (i)the assessee will apply its inc....