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of <h1>Government Recognizes EAN-INDIA for Tax Exemption under Section 10(23C)(iv) for 2002-2005; Conditions Apply</h1> The Central Government has notified 'EAN-INDIA, New Delhi' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, applicable for assessment years 2002-2003 to 2004-2005. The notification stipulates conditions: the entity must apply its income solely for its established objectives, avoid investing funds outside specified modes, and maintain separate accounts for any incidental business. Additionally, it must file regular income tax returns, and upon dissolution, transfer surplus assets to a similar charitable organization.
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