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of <h1>Centre for Public Sector Studies notified under Section 10(23C)(iv) of Income-tax Act with specific conditions for 1996-99.</h1> The Central Government has notified the Centre for Public Sector Studies, New Delhi, under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1996-97 to 1998-99. The notification is subject to conditions: the entity must apply its income solely to its objectives, invest funds only in approved forms, ensure business income is incidental to its objectives with separate accounts, and regularly file income returns as per the Income-tax Act. This notification excludes income from business profits unless compliant with the specified conditions.
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