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of <h1>Central Government Notifies Bombay Iron & Steel Labour Board Under Section 10(23C) of Income-tax Act for FY 1993-1996</h1> The Central Government has notified the 'Bombay Iron & Steel Labour Board, Mumbai' under section 10(23C) of the Income-tax Act, 1961, for the assessment years 1993-1994 to 1995-1996. The notification stipulates that the Board must apply its income exclusively to its established objectives, restricts investment of funds to specified modes, and requires separate accounting for any business activities incidental to its objectives. The Board is also required to file regular income tax returns, and in the event of dissolution, its surplus and assets must be transferred to a similar charitable organization.
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