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of <h1>Swargashram Trust, Rishikesh, notified under section 10(23C)(v) for 1993-96; income must align with specified objectives.</h1> The Central Government has notified Swargashram Trust, Rishikesh, under section 10(23C)(v) of the Income-tax Act, 1961, for assessment years 1993-94 to 1995-96. The notification specifies that the Trust must apply its income solely to its established objectives and restrict investments to forms specified in section 11(5), excluding voluntary contributions in non-cash forms. Additionally, any business income must be incidental to the Trust's objectives, with separate accounts maintained. This notification excludes income from non-incidental business activities.
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