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of <h1>Central Government Notifies Kolkata Organization Under Section 10(23)(v) for Tax Exemption; Must Adhere to Specific Conditions</h1> The Central Government has notified an organization in Kolkata for the assessment years 2003-2004 to 2005-2006 under Section 10(23)(v) of the Income-tax Act, 1961. The notification stipulates that the organization must apply its income solely for its established objectives, refrain from improper investment of funds, and maintain separate accounts for any incidental business activities. Additionally, the organization is required to file regular income tax returns and, upon dissolution, transfer its surplus and assets to a similar charitable organization.
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