https://www.taxtmi.com/notifications?id=4979 Notification under Section 10(23C)(iv) excludes from assessable total income any amounts received by persons on behalf of the Chief Minister's Earthquake Relief Fund, Maharashtra, subject to conditions: income must be applied wholly to charitable objects or accumulated within prescribed limits; investments limited to modes in section 11(5) (with narrow exceptions); business income only if incidental with separate books; regular filing of returns; and on dissolution surplus/assets transferred to a similarly purposed organization. The notification covers only receipts on behalf of the Institution, not other recipient income. en-us Thu, 25 May 2006 00:00:00 +0530 Tue, 22 Jul 2008 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=4979 Notification under Section 10(23C)(iv) excludes from assessable total income any amounts received by persons on behalf of the Chief Minister's Earthquake Relief Fund, Maharashtra, subject to conditions: income must be applied wholly to charitable objects or accumulated within prescribed limits; investments limited to modes in section 11(5) (with narrow exceptions); business income only if incidental with separate books; regular filing of returns; and on dissolution surplus/assets transferred to a similarly purposed organization. The notification covers only receipts on behalf of the Institution, not other recipient income. Notifications Income Tax Thu, 25 May 2006 00:00:00 +0530 https://www.taxtmi.com/notifications?id=4979