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of <h1>Central Government Notifies Centre for High Technology Under Section 10(23C)(iv) of Income-tax Act for Specific Assessment Years</h1> The Central Government has notified the 'Centre for High Technology, New Delhi' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, applicable for assessment years 1995-1996 to 1997-1998. The notification specifies that the assessee must apply its income exclusively for its established objectives, restrict investments to specified forms, maintain separate accounts for any incidental business, file regular income tax returns, and ensure surplus assets go to a similar charitable organization upon dissolution. This notification is issued under Notification No. 173 of 2003, dated 18th July 2003.
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