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of <h1>Central Government Grants Tax Exemption to West Bengal Organization Under Section 10(23C)(iv) for 2001-2004 Assessment Years</h1> The Central Government has notified an organization in West Bengal for exemption under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, for assessment years 2001-2002 to 2003-2004. The conditions for this notification include the application of income exclusively for its objectives, restrictions on investment except as specified, exclusion of business income unless incidental and separately accounted, regular income tax return filing, and the transfer of surplus assets to a similar charitable organization upon dissolution.
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