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<h1>Netaji Research Bureau receives tax exemption under Section 10(23C)(iv) for 2004-2007; must adhere to specific conditions.</h1> The Central Government has notified the Netaji Research Bureau, Kolkata, under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, for the assessment years 2004-2005 to 2006-2007. The notification stipulates that the Bureau must apply its income solely to its established objectives, restrict investments to specified forms, maintain separate accounts for any incidental business income, and file regular income tax returns. In case of dissolution, any surplus and assets must be transferred to a charitable organization with similar objectives.