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of <h1>Central Government Recognizes 'People's Action for Development' Under Section 10(23C)(iv) of Income-tax Act for 2000-2003</h1> The Central Government has notified 'People's Action for Development (Maharashtra), Mumbai' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, applicable for the assessment years 2000-2001 to 2002-2003. The conditions include that the organization must use its income exclusively for its established objectives, invest funds only in specified forms, and maintain separate accounts for any incidental business activities. It must also file regular income tax returns and, upon dissolution, transfer any surplus and assets to a similar charitable organization.
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