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of <h1>National Association for the Blind, Karnataka, notified under Income-tax Act Section 10(23C)(iv) for specific assessment years.</h1> The Central Government has notified the National Association for the Blind, Karnataka Branch, Bangalore, under clause (23C)(iv) of section 10 of the Income-tax Act, 1961. This notification applies for the assessment years 2001-2002 to 2003-2004, subject to several conditions. The association must apply its income solely to its established objectives, adhere to specific investment guidelines, maintain separate accounts for any business activities, file regular income tax returns, and ensure that any surplus upon dissolution is transferred to a similar charitable organization.
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