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of <h1>Indian Association of Women's Studies notified under Section 10(23C)(iv) for tax exemption; must adhere to specific financial guidelines.</h1> The Central Government has notified the Indian Association of Women's Studies, New Delhi, under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification requires the association to apply its income exclusively to its objectives, restricts investment of funds to specified modes, and mandates filing of income tax returns. It excludes profits from non-incidental business unless separate accounts are maintained. Upon dissolution, surplus assets must be transferred to a similar charitable organization.
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