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of <h1>Government Recognizes Railway Labour Board for Tax Exemption Under Section 10(23C)(iv) for Specified Assessment Years</h1> The Central Government has notified 'The Railway Goods Clearing & Forwarding Establishment Labour Board, Mumbai' under Section 10(23C)(iv) of the Income-tax Act, 1961, for assessment years 1993-1994 to 1995-1996. The notification stipulates that the board must apply its income solely to its objectives, invest funds according to specified modes, and maintain separate accounts for any incidental business income. Additionally, it must file regular income tax returns, and in the event of dissolution, its surplus assets should be transferred to a similar charitable organization.
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