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of <h1>Centre for Social Research, New Delhi, Notified Under Section 10(23C)(iv) of Income-tax Act for Specific Assessment Years</h1> The Central Government has notified the 'Centre for Social Research, New Delhi' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, for the assessment years 2002-2003 to 2004-2005. The notification stipulates that the Centre must apply its income exclusively to its established objectives, invest funds only in specified forms, and maintain separate accounts for any business activities incidental to its objectives. The Centre is also required to file regular income tax returns and, upon dissolution, transfer its surplus and assets to a similar charitable organization.
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