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of <h1>Non-profit in Vrindavan gains tax exemption under Income-tax Act section 10(23C)(v) for specified assessment years.</h1> The Central Government has notified an organization in Vrindavan, U.P., under section 10(23C)(v) of the Income-tax Act, 1961, for assessment years 1991-92 to 1993-94. The organization must apply its income exclusively to its established objectives and not invest its funds, except for voluntary contributions, in forms other than those specified in section 11(5). The notification excludes income from business profits unless the business is incidental to the organization's objectives and maintains separate accounts.
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