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of <h1>'Asha Dham Ashram Society' Gains Tax Exemption Under Section 10(23C)(vi) for Charitable Activities Starting 2009-10</h1> The Chief Commissioner of Income-tax, Udaipur, has notified the 'Asha Dham Ashram Society' under Section 10(23C)(vi) of the Income-tax Act, 1961, effective from the assessment year 2009-10 onwards. The society must apply its income exclusively to its established objectives and invest funds only as specified in Section 11(5). Profits from business activities are exempt only if incidental to its objectives and properly accounted for. The society must file regular income tax returns and, upon dissolution, transfer surplus assets to a similar charitable organization. This notification pertains solely to income received on behalf of the society.
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