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<h1>Kerala's Chief Minister's Relief Fund Notified for Tax Exemption Under Section 10(23C)(iv) for 1990-93 Assessment Years</h1> The Central Government has notified the 'Chief Minister's Distress Relief Fund, Govt. of Kerala' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, applicable for assessment years 1990-91 to 1992-93. Conditions include that the fund's income must be applied exclusively to its objectives, investments must comply with section 11(5), and business income must be incidental with separate accounts. The fund must file regular income tax returns, and upon dissolution, any surplus assets must be transferred to a similar charitable organization.