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of <h1>Arpana Trust Notified Under Section 10(23C)(v) for Tax Exemption; Must Adhere to Specific Income Application and Investment Rules.</h1> The Central Government has notified Arpana Trust, Karnal (Haryana) under section 10(23C)(v) of the Income-tax Act, 1961, for assessment years 1994-95 to 1996-97. The notification stipulates that the trust must apply its income solely for its established objectives and not invest funds, except voluntary contributions, in forms other than those specified in section 11(5). Additionally, the notification excludes income from business profits unless the business is incidental to the trust's objectives, with separate accounting required for such activities.
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