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of <h1>Shri Gajanan Maharaj Sansthan Notified for Tax Exemption; Must Adhere to Section 10(23C) Conditions for 1997-2000</h1> The Central Government, under sub-clause (5) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies the Shri Gajanan Maharaj Sansthan, Shegaon, for the assessment years 1997-98 to 1999-2000. The conditions include applying its income exclusively to its objectives, restricting investments to specified forms, maintaining separate accounts for any business incidental to its objectives, regularly filing income tax returns, and ensuring that in the event of dissolution, surplus assets are transferred to a similar charitable organization.
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