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of <h1>Centre for Social Research in New Delhi notified under Section 10(23C)(iv) for tax exemptions, with specific conditions.</h1> The Central Government has notified the Centre for Social Research, New Delhi, under section 10(23C)(iv) of the Income-tax Act, 1961, for assessment years 1996-97 to 1998-99. The notification is subject to conditions: the organization's income must be applied exclusively to its objectives, funds must be invested according to specified modes, business income must be incidental and separately accounted for, income tax returns must be filed regularly, and in case of dissolution, assets should be transferred to a similar charitable organization.
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