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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>'Chief Minister's Relief Fund, Mumbai' Recognized for Tax Exemption: Key Conditions Under Section 10(23C)</h1> Notification No. 117 of 2004, dated March 26, 2004, issued under section 10(23C) of the Income-tax Act, 1961, recognizes the 'Chief Minister's Relief Fund, Mumbai' for the assessment years 2002-2003 to 2004-2005. The notification stipulates conditions: the fund's income must be applied solely to its objectives, investments must comply with section 11(5), business income must be incidental with separate accounts, regular income tax returns must be filed, and upon dissolution, surplus assets should go to a similar charitable organization.
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