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of <h1>Bharatiya Bhasha Parishad notified under Income-tax Act Section 10(23C)(iv) with conditions on income use and investment.</h1> The Central Government has notified Bharatiya Bhasha Parishad, Calcutta, under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1990-91 to 1992-93. This notification is subject to specific conditions: the organization must use or accumulate its income exclusively for its established objectives; it must not invest funds, except voluntary contributions, in forms not specified in section 11(5); and the notification excludes income from business profits unless the business is incidental to its objectives and separate accounts are maintained.
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