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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income to Ramana Maharishi Centre for Learning Exempt from Tax for 2005-2008 Under Section 10(23C)(iv)</h1> The Central Government has issued a notification exempting any income received on behalf of the Ramana Maharishi Centre for Learning, Bangalore, from being included in the total income of the recipient for assessment years 2005-2006 to 2007-2008, under Section 10(23C)(iv) of the Income-tax Act, 1961. Conditions for this exemption include the application of income solely for the institution's objectives, restrictions on fund investments, maintenance of separate accounts for business activities, regular income tax filings, and asset distribution to similar organizations upon dissolution. This exemption applies only to income received on behalf of the institution.
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