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The Central Government notified 'Council for Leather Exports. Chennai' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961
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.... 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 'Council for Leather Exports. Chennai' for the purpose of the said sub-clause for the assessment years 1998-99 to 2000-2001 subject to the following conditions, namely:- 1. the assessee will apply its income, or accumulate f....