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of <h1>Government Notifies Ahmedabad Organization Under Section 10(23C)(iv) for Tax Exemption, 1999-2002; Conditions Apply on Income Use</h1> The Central Government has notified an organization in Ahmedabad under section 10(23C)(iv) of the Income-tax Act, 1961, effective for the assessment years 1999-2000 to 2001-2002. The notification stipulates that the organization's income must be applied or accumulated solely for its established objectives. It must not invest or deposit funds, aside from voluntary contributions in specific forms, in modes other than those specified in section 11(5). 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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