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of <h1>Central Government Recognizes Sri Vanamamalai Mutt under Section 10(23C)(v) for Tax Exemption with Specific Conditions</h1> The Central Government has issued a notification under section 10(23C)(v) of the Income-tax Act, 1961, recognizing Sri Vanamamalai Mutt, Nangunneri, Madras, for the assessment years 1990-91 to 1992-93. The conditions include that the Mutt must apply its income solely for its established objectives, refrain from investing funds outside specified forms, and ensure any business income is incidental to its objectives with separate accounting. This notification does not apply to business profits unless these conditions are met.
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