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of <h1>Shree Siddhi Vinayak Temple Trust notified under Section 10(23C)(v) for tax exemption with specific conditions.</h1> The Central Government has notified the Shree Siddhi Vinayak Ganapath Temple Trust, Bombay, under section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1989-90 to 1991-92. The notification stipulates that the Trust must apply its income exclusively to its established objectives, invest funds only in specified modes, and maintain separate accounts for any business income, which must be incidental to its objectives. This notification excludes any income from business profits unless these conditions are met.
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