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    <title>Notified under section 10 (23C) &quot;Council for Leather Exports. Chennai&quot;</title>
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    <description>Notification grants tax exemption under section 10(23C) to the Council for Leather Exports, Chennai for specified assessment years on conditions: income must be applied or accumulated solely for its objects; investments restricted to modes permitted by the Act (except voluntary contributions held as jewellery or furniture); business income excluded unless incidental and maintained in separate books; regular filing of income-tax returns is required; and on dissolution surplus/assets must transfer to a charitable organisation with similar objectives.</description>
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      <description>Notification grants tax exemption under section 10(23C) to the Council for Leather Exports, Chennai for specified assessment years on conditions: income must be applied or accumulated solely for its objects; investments restricted to modes permitted by the Act (except voluntary contributions held as jewellery or furniture); business income excluded unless incidental and maintained in separate books; regular filing of income-tax returns is required; and on dissolution surplus/assets must transfer to a charitable organisation with similar objectives.</description>
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