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of <h1>Central Government Notifies Institute for Financial Management and Research Under Section 10(23C)(iv) of Income-tax Act, 1961</h1> The Central Government has notified the Institute for Financial Management and Research, Chennai, under Section 10(23C)(iv) of the Income-tax Act, 1961, for assessment years 2002-2003 to 2004-2005. The notification requires the institute to apply its income solely for its established objectives, restricts fund investments to specified forms, and mandates separate accounting for any incidental business activities. The institute must file regular income tax returns, and upon dissolution, any surplus assets must be transferred to a charitable organization with similar objectives.
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