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of <h1>Indian National Trust for Art and Cultural Heritage Granted Tax Exemption for 2005-08 Under Section 10(23C)(iv)</h1> The Central Government, under Section 10(23C)(iv) of the Income-tax Act, 1961, has notified the Indian National Trust for Art and Cultural Heritage, New Delhi, for the assessment years 2005-06 to 2007-08. The notification stipulates that the trust must apply its income solely to its established objectives, invest funds as specified in Section 11(5), and maintain separate accounts for any incidental business activities. The trust is also required to file regular income tax returns and, upon dissolution, transfer any surplus assets to a charitable organization with similar objectives.
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