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of <h1>Bharatiya Vidya Bhawan notified under Section 10(23C)(iv) for tax exemption with specific conditions for 2002-2005.</h1> Bharatiya Vidya Bhawan, Mumbai has been notified under Section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 2002-2003 to 2004-2005. The notification stipulates that the organization must apply its income exclusively to its established objectives and invest funds in specified forms. It prohibits the application of the notification to business income unless incidental to its objectives, requiring separate accounting. The organization must file regular income tax returns and, upon dissolution, transfer surplus assets to a similar charitable entity.
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