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of <h1>Government Notifies Marwari Relief Society Under Section 10(23C)(iv) for Tax Exemption, 1990-91 to 1992-93</h1> The Central Government has notified the 'Marwari Relief Society, Kolkata' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, for the assessment years 1990-91 to 1992-93. The notification stipulates that the society must apply its income exclusively to its established objectives and restrict investments to specified forms. It excludes income from business profits unless the business supports the society's objectives and separate accounts are maintained. The society is required to file regular income tax returns and, upon dissolution, transfer any surplus assets to a similar charitable organization.
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