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of <h1>Central Government Grants Tax Exemption to National Institute of Public Finance and Policy for 1999-2002 Under Section 10(23C)</h1> The Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, has notified the National Institute of Public Finance and Policy, New Delhi, for assessment years 1999-2000 to 2001-2002. The notification stipulates that the institute must apply its income solely for its established objectives, invest funds according to specified modes, maintain separate accounts for any incidental business, and regularly file income tax returns. In case of dissolution, surplus assets must be managed as per its association's articles, ensuring no return to government contributors.
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