The Central Government notified the "Research and Information System for the Non-Aligned and other Developing Countries, New Delhi" under clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... ing Countries, New Delhi " under clause (23C)(iv) of section 10 of the Income-tax Act, 1961 NOTIFICATION No.126 Dated 31st May, 2002 In exercise of the powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act. 1961 (43 of 1961), the Central Government hereby notifies the "Research and Information System for the Non-Aligned and other Developing Cou .....

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..... the objectives of the assessee and separate books of accounts are maintained in respect of such business. (iv) the assessee will regularly file its return of income before the Income-tax authority in accordance with the provisions of the Income-tax Act, 1961. (v) that in the event of dissolution, its surplus and the assets will be given to a charitable organization with similar objectives. .....

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