https://www.taxtmi.com/notifications?id=12119 Notification designates Gujarat Chief Minister's Relief Fund as eligible under section 10(23C)(iv) for specified assessment years subject to conditions: the fund must apply or accumulate income wholly and exclusively to its objects; investments or deposits (except voluntary contributions retained in kind) must be only in the forms or modes permitted for charitable entities; and income that is business profit is excluded unless the business is incidental to objectives and separate books are maintained. en-us Tue, 09 Apr 1991 00:00:00 +0530 Thu, 11 Sep 2008 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=12119 Notification designates Gujarat Chief Minister's Relief Fund as eligible under section 10(23C)(iv) for specified assessment years subject to conditions: the fund must apply or accumulate income wholly and exclusively to its objects; investments or deposits (except voluntary contributions retained in kind) must be only in the forms or modes permitted for charitable entities; and income that is business profit is excluded unless the business is incidental to objectives and separate books are maintained. Notifications Income Tax Tue, 09 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/notifications?id=12119