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    <title>The Central Government notifies the &quot;Institute for Development and Communication, Chandigarh&quot; for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961</title>
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    <description>Tax exemption recognition under clause (23C)(iv) of section 10 is granted to the Institute for Development and Communication, Chandigarh for specified assessment years, conditional on exclusive application of income to stated objects, permitted modes of investment for funds (excluding certain voluntary contributions in kind), exclusion of business income unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a similarly purposed charitable organization.</description>
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      <description>Tax exemption recognition under clause (23C)(iv) of section 10 is granted to the Institute for Development and Communication, Chandigarh for specified assessment years, conditional on exclusive application of income to stated objects, permitted modes of investment for funds (excluding certain voluntary contributions in kind), exclusion of business income unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a similarly purposed charitable organization.</description>
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