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of <h1>Maharashtra Energy Development Agency Gains Tax Exemption Under Section 10(23C)(iv) for 2001-2004; Must Comply with Conditions</h1> The Central Government has notified the Maharashtra Energy Development Agency, Mumbai, under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, for the assessment years 2001-2002 to 2003-2004. The notification stipulates that the agency must apply its income exclusively to its established objectives, invest funds only in specified forms, and maintain separate accounts for any business incidental to its objectives. It must also file regular income tax returns and, upon dissolution, transfer any surplus assets to a charitable organization with similar aims.
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