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of <h1>ECLOF-India Public Charitable Trust Notified Under Section 10(23C)(v) for Tax Exemptions, Subject to Specific Compliance.</h1> The Central Government has notified the ECLOF-India Public Charitable Trust, Periamet, Chennai, under section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1997-98 to 1999-2000. The notification stipulates that the trust must apply its income exclusively to its objectives, refrain from investing funds in unauthorized forms, and maintain separate accounts for any incidental business activities. Additionally, the trust is required to file regular income tax returns in compliance with the Income-tax Act. This notification excludes income from business profits unless incidental to the trust's objectives.
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