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of <h1>Government Notifies Railway Goods Board Under Section 10(23C)(iv) for Tax Exemption; Conditions Apply for 1996-1999</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 the assessment years 1996-1997 to 1998-1999. The notification stipulates that the Board must apply its income exclusively to its objectives, invest funds only in specified modes, maintain separate accounts for any business activities incidental to its objectives, regularly file income tax returns, and ensure that in the event of dissolution, any surplus and assets are transferred to a charitable organization with similar objectives.
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