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of <h1>Sri Sri Thakur Ramchandra Dev Association gains tax exemption under Section 10(23C)(v) for 2002-2005, must follow specific guidelines.</h1> The Central Government has notified the 'Sri Sri Thakur Ramchandra Dev Association (Regd.), New Delhi' under clause (23C)(v) of section 10 of the Income-tax Act, 1961, for the assessment years 2002-2003 to 2004-2005. The association must apply its income exclusively to its established objectives, invest funds as specified in section 11, and maintain separate accounts for any incidental business activities. It is required to file regular income tax returns and, upon dissolution, transfer surplus assets to a similar charitable organization. This notification excludes income from business profits unless incidental to the association's objectives.
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