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of <h1>Religious Institution in Tamil Nadu Notified Under Section 10(23C)(v) for 1999-2000 to 2001-2002 Assessment Years</h1> The Central Government has notified a religious institution in Tamil Nadu under section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification stipulates that the institution must apply its income exclusively for its established objectives and restrict its investments to specified forms. Additionally, the notification is not applicable to business income unless the business is incidental to the institution's objectives and separate accounts are maintained.
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