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of <h1>International Commission on Irrigation and Drainage notified under Section 10(23C)(iv) for tax exemption, 1999-2002.</h1> The Central Government has notified the International Commission on Irrigation and Drainage, New Delhi under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification stipulates that the organization must apply or accumulate its income exclusively for its established objectives, invest its funds only in specified forms, and maintain separate accounts for any incidental business income. Additionally, the organization is required to file its income tax returns regularly. This notification does not apply to any business income unless it is incidental to the organization's objectives.
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