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of <h1>Central Government Notifies Grocery Markets & Shops Board for Tax Exemption Under Section 10(23C)(iv) for 1993-96</h1> The Central Government has notified the 'Grocery Markets & Shops Board, Mumbai' for the assessment years 1993-94 to 1995-96 under clause (23C) (iv) of section 10 of the Income-tax Act, 1961. The notification stipulates that the assessee must apply its income exclusively to its established objectives, refrain from certain investments, maintain separate business accounts if applicable, file regular income tax returns, and ensure surplus assets are transferred to a similar charitable organization upon dissolution. This notification is issued by the authority of the Government of India and is subject to specific conditions outlined in the document.
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