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of <h1>Indian Institute of Public Administration gets tax exemption under Section 10(23C)(iv) for 2001-04; must meet specific conditions.</h1> The Central Government has notified the Indian Institute of Public Administration, New Delhi, under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, for the assessment years 2001-02 to 2003-04. The notification stipulates conditions including that the institute must apply its income solely for its established objectives, restrict investments to specified forms, maintain separate accounts for any incidental business activities, file regular income tax returns, and ensure that upon dissolution, any surplus assets are transferred to a charitable organization with similar objectives.
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