Income-tax exemption: All Bengal Women's Union granted clause-based exemption subject to application, investment, business and dissolution conditions. Central Government notifies All Bengal Women's Union, Kolkata for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act for specified assessment years, subject to conditions: income must be applied or accumulated wholly for the objects; investments limited to permitted modes; exemption excludes business profits unless incidental with separate books; regular filing of returns; and on dissolution surplus and assets must transfer to a similar charitable organisation.