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of <h1>Wildlife Association of South India gains recognition under Section 10(23C)(iv) for specific assessment years with investment conditions.</h1> The Central Government has issued a notification under section 10(23C)(iv) of the Income-tax Act, 1961, recognizing the Wildlife Association of South India, Bangalore, for the assessment years 1989-90 to 1991-92. The notification stipulates that the association must apply its income solely to its established objectives and restrict its investments to specified forms. It also states that the notification does not cover income from business profits unless the business is incidental to the association's objectives and separate accounts are maintained.
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