SOS Children's Village of India Notified Under Section 10(23C)(iv) for Tax Exemption, 1991-92 to 1993-94

The Central Government has notified SOS Children's Village of India, New Delhi, under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 1991-92 to 1993-94. This notification mandates that the organization must apply its income exclusively for its established objectives and invest its funds only in specified forms or modes, excluding voluntary contributions maintained as jewelry or furniture. Additionally, the notification does not cover income from business profits unless the business is incidental to the organization's objectives and separate accounts are maintained.

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