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of <h1>National Stock Exchange Investors' Protection Fund Trust gains tax exemptions under Section 10(iv)(23C) for 1996-1999.</h1> The Central Government has notified the 'National Stock Exchange Investors' Protection Fund Trust, Mumbai' under section 10(iv)(23C) of the Income-tax Act, 1961, applicable for assessment years 1996-97 to 1998-99. The notification stipulates that the Trust must apply its income solely for its established objectives, invest funds only in specified forms, and maintain separate accounts for any business activities incidental to its objectives. Additionally, the Trust must file regular income tax returns and, upon dissolution, transfer any surplus assets to a charitable organization with similar goals.
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