https://www.taxtmi.com/notifications?id=4999 Notification under Section 10(23C)(iv) exempts income received by any person on behalf of the India International Rural Cultural Centre from inclusion in the recipient's total income for the specified assessment years, subject to conditions: exclusive application or limited accumulation of income, permitted modes of investment, exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution. The exemption applies only to recipients' receipts on behalf of the Institution; the Institution's own taxability is to be considered separately. en-us Thu, 29 Jun 2006 00:00:00 +0530 Tue, 22 Jul 2008 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=4999 Notification under Section 10(23C)(iv) exempts income received by any person on behalf of the India International Rural Cultural Centre from inclusion in the recipient's total income for the specified assessment years, subject to conditions: exclusive application or limited accumulation of income, permitted modes of investment, exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution. The exemption applies only to recipients' receipts on behalf of the Institution; the Institution's own taxability is to be considered separately. Notifications Income Tax Thu, 29 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/notifications?id=4999