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of <h1>Civil Services Officers' Institute exempted under section 10(23C)(iv) of the Income-tax Act for specified assessment years.</h1> The Central Government has notified the Civil Services Officers' Institute, New Delhi, under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1999-99 to 1999-2000. The notification stipulates that the institute must apply its income exclusively for its established objectives and restricts investments to specified forms, excluding voluntary contributions in the form of jewelry or furniture. Additionally, any income from business activities must be incidental to the institute's objectives, with separate accounts maintained for such activities.
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