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<h1>Central Government Notifies Calcutta Zoroastrian Community's Funds Under Section 10(23C)(v) for 1991-93; Specific Conditions Apply</h1> The Central Government has notified the 'Calcutta Zorostrian Community's Religious and Charity Funds' under section 10(23C)(v) of the Income-tax Act, 1961, for assessment years 1991-92 to 1992-93. The notification stipulates that the funds must be applied exclusively to their established objectives. Investments or deposits must comply with the specified forms or modes under section 11(5), excluding voluntary contributions in forms like jewelry or furniture. Additionally, the notification does not apply to income from business profits unless the business supports the fund's objectives and separate accounts are maintained.