Tax exemption notification under section 10(23C)(iv) conditioned on exclusive application of income, investment limits, and compliance. Notification designates the Forum of Financial Writers, New Delhi as eligible under section 10(23C)(iv) for certain assessment years, provided it applies or accumulates income wholly for its objects, confines investments to statutory modes, treats business income as incidental only if separate books are maintained, files returns regularly, and on dissolution transfers surplus assets to a like-minded charitable organisation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(iv) conditioned on exclusive application of income, investment limits, and compliance.
Notification designates the Forum of Financial Writers, New Delhi as eligible under section 10(23C)(iv) for certain assessment years, provided it applies or accumulates income wholly for its objects, confines investments to statutory modes, treats business income as incidental only if separate books are maintained, files returns regularly, and on dissolution transfers surplus assets to a like-minded charitable organisation.
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