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of <h1>St. John Ambulance Association granted tax exemption under Section 10(23C)(iv) for specified assessment years.</h1> The Central Government has notified the 'St. John Ambulance Association, New Delhi' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, for the assessment years 2000-2001 to 2002-2003. The notification stipulates that the association must apply its income exclusively to its objectives, invest funds according to specified modes, and maintain separate accounts for any incidental business activities. Additionally, it must file regular income tax returns and ensure that, upon dissolution, any surplus or assets are transferred to a charitable organization with similar objectives.
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