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of <h1>Central Government issues notification under section 10(23C)(v) for Diocese Chandigarh, Ludhiana, covering assessment years 1993-96.</h1> The Central Government has issued a notification under section 10(23C)(v) of the Income-tax Act, 1961, for the Diocese Chandigarh, Ludhiana. This notification applies for the assessment years 1993-94 to 1995-96. The conditions include that the assessee must use or accumulate its income solely for its established objectives and not invest its funds in forms other than those specified in section 11(5), except for certain voluntary contributions. Additionally, the notification does not cover income from business profits unless the business supports the assessee's objectives and maintains separate accounts.
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