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of <h1>Maharashtra Gandhi Smarak Nidhi, Pune, notified under IT Act Section 10(23C)(iv) for tax exemption, 1997-2000.</h1> The Central Government has notified the Maharashtra Gandhi Smarak Nidhi, Pune under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1997-98 to 1999-2000. The notification stipulates that the organization must apply its income solely to its established objectives, restrict investments to approved forms, maintain separate accounts for business income incidental to its objectives, and file regular income tax returns. In the event of dissolution, any surplus and assets must be transferred to a charitable organization with similar goals.
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