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of <h1>Nathdwara Temple Board's Income Exclusively for Objectives: Section 10(23C)(v) Notification for 1990-93.</h1> The Central Government has notified the Nathdwara Temple Board in Rajasthan under section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1990-91 to 1992-93. The notification stipulates that the Board must use its income exclusively for its established objectives and invest funds only in specified forms, excluding voluntary contributions in the form of jewelry or furniture. Additionally, any business income must be incidental to the Board's objectives and must be accounted for separately. This notification does not apply to profits and gains from non-incidental business activities.
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