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of <h1>Aero Club of India notified under Income-tax Act Section 10(23) for specific assessment years, with strict income use conditions.</h1> The Central Government has notified the Aero Club of India, New Delhi under section 10(23) of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification stipulates that the Aero Club must apply or accumulate its income exclusively for its established objectives, invest funds only in specified forms, and refrain from distributing income to members except as grants to affiliated associations or institutions. Additionally, the notification does not apply to business income unless it is incidental to the club's objectives and separate accounts are maintained for such business.
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