Any income received by any person on behalf of “Council for Advancement of People's Action and Rural Technology, India Habitat Centre Zone, V-A, Lodhi Road, New Delhi-110003 exempted under Section 10 (23C)(iv)

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....ancement of People's Action and Rural Technology, India Habitat Centre Zone, V-A, Lodhi Road, New Delhi-110003 exempted under Section 10 (23C)(iv) NOTIFICATION NO. 136/2007, DATED 30-3-2007 In exercise of powers conferred by the sub-clause (iv) of the clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that any income received by any pe....

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....rm of jewellery, furniture, etc.) for any period during the previous years relevant to the assessment years mentioned above otherwise than in any one or more of the forms or modes specified in sub-section (5) of the section 11; (c) this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objec....