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of <h1>Income Tax Act: Organization Notified Under Section 10(23C)(v) for Specific Assessment Years, Must Follow Strict Income Use Rules.</h1> The Central Government has notified an organization in Bombay under section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1991-92 to 1992-93. The organization must apply its income exclusively to its established objectives and can only invest or deposit its funds in specified forms. The notification excludes income from business profits unless the business is incidental to the organization's objectives and separate accounts are maintained.
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