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<h1>Tax exemption under section 10(23C)(v) notifies Amrit Nath Ashram subject to income application, investment, filing and dissolution conditions.</h1> Notification grants tax exemption to Amrit Nath Ashram, Calcutta under sub clause (v) of clause (23C) of section 10 for assessment years 2000 2001 to 2002 2003, subject to conditions: income applied or accumulated only for its objects; investments limited to forms specified in section 11(5) (excluding certain voluntary contributions held as jewellery/furniture); business income allowed only if incidental with separate books; regular filing of returns; and surplus/assets on dissolution transferred to a like charitable organisation.
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