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of <h1>Indian Institute of Industrial Engineering, Bombay notified under section 10(23A) for tax exemptions for 1994-97 with specific conditions.</h1> The Central Government has notified the Indian Institute of Industrial Engineering, Bombay under section 10(23A) of the Income-tax Act, 1961, for the assessment years 1994-95 to 1996-97. The notification stipulates that the institute must apply its income exclusively towards its objectives, adhere to specific investment guidelines, and refrain from distributing income to its members except as grants to affiliated entities. Additionally, any business income must be incidental to the institute's objectives with separate accounting. This notification excludes income from business profits unless these conditions are met.
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