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of <h1>Organization in New Delhi Notified Under Section 10(23C)(iv) for Tax Exemption, Must Adhere to Specific Income Use Rules.</h1> The Central Government has notified an organization in New Delhi under section 10(23C)(iv) of the Income-tax Act, 1961, for assessment years 1996-97 to 1998-99. The notification specifies that the organization must apply its income solely to its established objectives and restricts investment of its funds to certain 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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