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of <h1>Auroville Foundation Notified Under Section 10(23C)(iv) for 2002-2003; Must Adhere to Specific Income and Asset Rules.</h1> The Central Government has notified the Auroville Foundation, located in Villupuram District, Tamil Nadu, under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, for the assessment year 2002-2003. This notification requires the foundation to apply its income exclusively to its established objectives, restricts investment of funds to specified forms, mandates separate accounting for any incidental business activities, and requires regular income tax return filings. In case of dissolution, any surplus and assets must be transferred to a charitable organization with similar objectives.
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