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of <h1>Shree Jain Swetamber Nakoda Paraswanth Tirth notified under section 10(23C)(v) for tax exemptions, with strict compliance conditions.</h1> The Central Government has notified Shree Jain Swetamber Nakoda Paraswanth Tirth, Mewanagar, Rajasthan, under section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1993-94 to 1995-96. The notification stipulates that the entity must apply or accumulate its income solely for its established objectives. It must not invest or deposit its funds, except voluntary contributions in specific forms, outside the modes specified in section 11(5). Additionally, the notification excludes income from business profits unless the business supports the entity's objectives and maintains separate accounts.
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