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of <h1>Trust Notified Under Section 10(23C)(v) for Specific Assessment Years; Restrictions on Investments and Business Income Applied</h1> The Central Government has notified a trust in Bangalore under section 10(23C)(v) of the Income-tax Act, 1961, applicable for the assessment years 1999-2000 to 2001-2002. The trust must apply its income exclusively to its established objectives and is restricted from investing funds, except voluntary contributions, in forms not specified in section 11(5). The notification excludes income from business profits unless the business supports the trust's objectives and maintains separate accounts.
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