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of <h1>Liberation Movement for Women Notified Under Section 10(23C)(iv) for Tax Exemption, Subject to Compliance Requirements</h1> The Central Government has notified the 'Liberation Movement for Women, Kakkanoor, Tamil Nadu' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, effective for assessment years 1994-95 to 1995-96. The organization must apply its income solely to its established objectives, avoid certain investments, and maintain separate accounts for business activities if they are incidental to its objectives. It is required to file regular income tax returns and, upon dissolution, transfer any surplus assets to a similar charitable organization. This notification is outlined in Notification No. 287 of 2002, dated September 25, 2002.
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