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of <h1>Central Government Notifies Andhra Pradesh Organization Under Section 10(23C)(v) for Tax Exemption, With Strict Income Application Rules</h1> The Central Government has notified an organization in Andhra Pradesh under section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1990-91 to 1992-93. The organization must apply its income exclusively to its established objectives and is restricted from investing its funds, except in specified forms. Additionally, 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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