The Central Government notified the "Gujarat Ecological Education Research (GEER) Foundation, Gandhinagar, Gujarat" under clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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....v) of section 10 of the Income-tax Act, 1961 NOTIFICATION No. 127 Dated 31st May, 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 "Gujarat Ecological Education Research (GEER) Foundation, Gandhinagar, Gujarat" for the purpose of the said sub-clause for the assessment....