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of <h1>Shri Jain Swetamber Nakoda Parswanath Tirth Notified Under Section 10(23C)(v) of Income-tax Act for Specific Years</h1> The Central Government has notified Shri Jain Swetamber Nakoda Parswanath Tirth, Mewanagar (Rajasthan) under section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1996-97, 1997-98, and 1999-99. The notification is subject to conditions: the income must be applied or accumulated for its established objectives; funds must be invested as specified in section 11(5), excluding certain voluntary contributions; and the notification excludes income from business profits unless incidental to the objectives, with separate accounts maintained for such business.
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