The Central Government notified "Auroville Foundation, Villupuram District, Tamil Nadu" under clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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....ON No. 100 Dated 29th April. 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 "Auroville Foundation, Villupuram District, Tamil Nadu" for the purpose of the said sub-clause for the assessment years 2000-2001 and 2001-2002 subject to the following conditions, namely:- ....