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of <h1>Jiv Prakash Vidyapeeth granted tax exemption under section 10(23C)(v) for 1992-95, with strict income usage conditions.</h1> The Central Government has issued a notification under section 10(23C)(v) of the Income-tax Act, 1961, recognizing Jiv Prakash Vidyapeeth, New Delhi, for the assessment years 1992-93, 1993-94, and 1994-95. The notification stipulates that the institution must use its income solely for its established objectives and restricts investments to specified forms. Additionally, any income from business activities must be incidental to its objectives, with separate accounts maintained. This notification excludes profits and gains from non-incidental business activities.
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