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of <h1>Council for Social Development in New Delhi notified under Income-tax Act Section 10(23C)(iv) for 1998-2000 assessments.</h1> The Central Government has notified the Council for Social Development, New Delhi under section 10(23C)(iv) of the Income-tax Act, 1961, for assessment years 1998-99 to 1999-2000. The notification stipulates that the Council must apply its income exclusively for its established objectives, invest funds in specified forms, and maintain separate accounts for any business activities incidental to its objectives. It must also file regular income tax returns. In case of dissolution, its surplus assets must be transferred to a charitable organization with similar objectives.
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