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of <h1>Sight Savers International recognized for tax exemption under section 10(23C)(iv) for 1999-2002; conditions apply on income usage.</h1> The Central Government has notified the Sight Savers International Royal Commonwealth Society for Blind, New Delhi, under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification specifies that the organization must apply its income exclusively to its established objectives and invest funds only in approved forms, excluding certain contributions. Additionally, any business income must be incidental to its objectives, with separate accounts maintained. This notification does not apply to profits and gains from non-incidental business activities.
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