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of <h1>Charitable Trust in Tamil Nadu Granted Tax Exemption Under Section 10(23C)(iv) for 2006-09; Must Meet Specific Conditions.</h1> The Central Government has notified a charitable trust in Tamil Nadu under Section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 2006-07 to 2008-09. The trust must apply its income exclusively to its established objectives, refrain from investing funds outside specified modes, and ensure any business income is incidental and separately accounted for. It must file income tax returns regularly and, upon dissolution, transfer surplus assets to a similar charitable organization. This notification does not cover business profits unless aligned with the trust's objectives.
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