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of <h1>National Council for Applied Economic Research Gains Tax Exemption under Section 10(23C)(iv) for 2002-2005 Assessment Years</h1> The Central Government has notified the National Council for Applied Economic Research, New Delhi, under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, applicable for assessment years 2002-2003 to 2004-2005. Conditions include: applying income solely to its objectives, investing funds per section 11(5), excluding business income unless incidental and separately accounted, filing regular income tax returns, and distributing surplus assets to a similar charitable organization upon dissolution.
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