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    <title>The Central Government notified the &quot;JehangirArtGallery, Mumbai&quot; under clause (23C)(iv) of section 10 of the Income-tax Act, 1961</title>
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    <description>The Central Government notified Jehangir Art Gallery as a charitable institution eligible for income-tax recognition for specified assessment years, subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to forms permitted for charitable trusts; treat business income as incidental with separate accounts; file income-tax returns regularly; and on dissolution transfer surplus and assets to a similar charitable organisation.</description>
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      <description>The Central Government notified Jehangir Art Gallery as a charitable institution eligible for income-tax recognition for specified assessment years, subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to forms permitted for charitable trusts; treat business income as incidental with separate accounts; file income-tax returns regularly; and on dissolution transfer surplus and assets to a similar charitable organisation.</description>
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