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of <h1>Centre for Science and Environment notified under Section 10(23C)(iv) of Income-tax Act for specific assessment years.</h1> The Central Government has notified the Centre for Science and Environment, New Delhi, under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1991-92 to 1993-94. The notification specifies that the organization must use its income exclusively for its established objectives. It must not invest or deposit its funds, except for voluntary contributions in specific forms, outside the modes specified in section 11(5). Additionally, the notification does not apply to business income unless the business is incidental to its objectives and separate accounts are maintained.
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