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    <title>The Central Government notifies the &quot;Jawaharlal Nehru Memorial Fund, New Delhi&quot; for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961</title>
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    <description>The notification recognises the fund as qualifying for tax-exempt charitable status for specified assessment years provided it applies or accumulates income exclusively for its objects, confines investments to legally permitted forms (excluding certain held voluntary contributions), treats business profits as excluded unless incidental and separately accounted for, files returns regularly, and on dissolution transfers surplus and assets to a similarly purposed charitable organisation.</description>
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      <description>The notification recognises the fund as qualifying for tax-exempt charitable status for specified assessment years provided it applies or accumulates income exclusively for its objects, confines investments to legally permitted forms (excluding certain held voluntary contributions), treats business profits as excluded unless incidental and separately accounted for, files returns regularly, and on dissolution transfers surplus and assets to a similarly purposed charitable organisation.</description>
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