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of <h1>Children Book Trust Notified for Tax Exemption Under Section 10(23C)(iv) for Assessment Years 1999-2001</h1> The Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies the Children Book Trust, New Delhi, for the assessment years 1999-1999, 1999-2000, and 2000-2001. The notification stipulates that the Trust must apply its income exclusively to its established objectives and invest funds only in specified forms or modes, excluding voluntary contributions in the form of jewelry or furniture. Additionally, any business income must be incidental to the Trust's objectives, with separate accounts maintained for such business activities.
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