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<h1>Income Tax Exemption for Nanded Sikh Gurudwara from 2003-2006 under Section 10(23C)(v) with Specific Conditions</h1> The Central Government has issued a notification exempting any income received on behalf of the Nanded Sikh Gurudwara Takhat Sachkhand Shri Hazur Abchal Nagar Sahib from being included in the total income for assessment years 2003-04 to 2005-06 under Section 10(23C)(v) of the Income-tax Act, 1961. This exemption is subject to conditions, including applying income exclusively to the institution's objectives, restrictions on investment forms, maintaining separate accounts for business income, filing regular income tax returns, and transferring surplus assets to a similar organization upon dissolution. The exemption applies only to income received on behalf of the institution.