Any income received by any person on behalf of Centre for Science and Environment, New Delhi exempted under Section 10 (23C)(iv) for the Assessment Years 2003-04 to 2005-06

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....ent Years 2003-04 to 2005-06 NOTIFICATION NO. 246,/2006, DATED 12-9-2006 In exercise of the powers conferred by sub-clause (iv) of 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 person on behalf of "Centre for Science and Environment, New Delhi" (hereinafter referred to as the 'Institution') shall not be....

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....ne or more of the forms or modes specified in sub-section (5) of section 11; (iii) 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 objectives of the Institution and separate books of account are maintained in respect of such business; (iv) the Institution will regularly file its return of i....