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of <h1>Central Government Notifies Bombay Iron & Steel Labour Board Under Section 10(23C)(iv) for Tax Exemption Conditions</h1> The Central Government has notified the 'Bombay Iron & Steel Labour Board, Kakambali, Distt. Raigad, Maharashtra' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, for assessment years 1990-91 to 1992-93. The notification stipulates conditions: the assessee must apply its income exclusively to its established objectives, invest funds only in specified forms, ensure business income is incidental and maintain separate accounts, file regular income tax returns, and in case of dissolution, transfer surplus assets to a similar charitable organization.
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