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<h1>Divine Life Society Recognized Under Section 10(23C)(v) of Income-tax Act for Assessment Years 1993-94 to 1995-96</h1> The Central Government has issued a notification under section 10(23C)(v) of the Income-tax Act, 1961, recognizing The Divine Life Society, located in Shivanandanagar, District Tehri, Garhwal, Uttar Pradesh, for the assessment years 1993-94 to 1995-96. This recognition is subject to conditions: the society must apply its income solely to its established objectives, must not invest funds in unauthorized forms except voluntary contributions, and the notification excludes income from business unless it is incidental to the society's objectives with separate accounts maintained.