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of <h1>Income for Goud Saraswat Brahman Community's Temples and Charities Exempt from Tax (2005-2008) per Section 10(23C)(v).</h1> Any income received by individuals on behalf of the Temples, Charitable Institutions, and Funds of the Goud Saraswat Brahman Community of Bombay, Mumbai is exempt from income tax for the assessment years 2005-06 to 2007-08 under Section 10(23C)(v) of the Income-tax Act, 1961. The exemption is conditional upon the Institution applying its income solely for its objectives, not investing funds improperly, maintaining separate accounts for any business income, filing regular income tax returns, and ensuring that assets are transferred to similar organizations upon dissolution. This exemption applies only to income received on behalf of the Institution.
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