Notifies the Council for Advancement of People's Action and Rural Technology (CAPART), New Delhi u/s 10(23C)(iv)

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.... (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Council for Advancement of People's Action and Rural Technology (CAPART), New Delhi" for the purpose of the said sub-clause for assessment years 1996-97 to 1998-99 subject to the following conditions, namely : (i) the assessee will apply its income, or accumulate for applicat....