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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Zoroastrian Anjuman Atash Adaran gets notified under Income-tax Act, sec 10(23C)(v), for specific assessment years.</h1> The Central Government has notified 'The Lata Ervad D.B. Mehta's Zoroastrian Anjuman Atash Adaran, Kolkata' under section 10(23C)(v) of the Income-tax Act, 1961, for assessment years 2002-03 to 2004-05. The notification requires the organization to apply its income solely to its established objectives, restricts investment of funds to specified modes, and excludes business income unless it is incidental and separately accounted for. The organization must file regular income tax returns and, upon dissolution, transfer surplus assets to a similar charitable entity.
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