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    <title>Notifies the Small Farmers Agri-Business Consortium, New Delhi u/s 10(23C)(iv)</title>
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    <description>Notification admits the Small Farmers Agri-Business Consortium to the tax-exemption category under clause (iv) of clause (23C) of section 10 for specified assessment years, subject to conditions that income be applied wholly and exclusively to its objects, investments comply with modes permitted by sub-section (5) of section 11 (except certain voluntary contributions in kind), business income is excluded unless incidental with separate books maintained, and regular filing of income-tax returns is observed.</description>
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