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<h1>Central Government Notifies Rational Children's Fund Under Section 10(23C)(iv) for Tax Exemption, 1993-1996 Assessment Years.</h1> The Central Government has notified the rational Children's Fund located in New Delhi under section 10(23C)(iv) of the Income-tax Act, 1961, applicable for assessment years 1993-1994 to 1995-1996. The notification mandates that the fund's income must be used solely for its established objectives and restricts investments to specified forms. Business income is exempt only if incidental to the fund's objectives and if separate accounts are maintained. The fund must file regular income tax returns, and upon dissolution, any surplus must be transferred to a similar charitable organization.