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of <h1>Shri Padmanabhaswamy Temple Trust notified under Section 10(23C)(v) for tax exemption, subject to strict conditions.</h1> The Central Government has notified the Shri Padmanbhaswamy Temple Trust in Thiruvananthapuram, Kerala, under section 10(23C)(v) of the Income-tax Act, 1961. This notification applies for the assessment years 1993-94 to 1994-95, subject to specific conditions: the trust must apply its income exclusively to its established objectives, avoid investing funds outside specified modes, and ensure any business income is incidental to its objectives with separate accounts maintained. The notification excludes profits and gains from business unless these conditions are met.
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