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of <h1>Rajiv Gandhi Foundation Notified Under Section 10(23C)(iv) for Tax Exemption; Must Adhere to Specific Conditions</h1> The Central Government has notified the 'Rajiv Gandhi Foundation, New Delhi' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, for the assessment years 1998-99 to 2000-2001. The notification stipulates that the foundation must exclusively apply its income to its established objectives, invest its funds in specified modes, maintain separate accounts for incidental business activities, file regular income tax returns, and ensure that upon dissolution, its surplus assets are transferred to a similar charitable organization.
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