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of <h1>Central Government Recognizes Shri Sachiya Mata Trust Under Section 10(23C) for Tax Exemption, Stipulates Strict Compliance Requirements</h1> The Central Government has notified 'Shri Sachiya Mata Trust, Osian, Rajasthan' under section 10(23C) of the Income-tax Act, 1961, for the assessment years 1995-1996 to 1997-1998. The trust must apply its income exclusively to its established objectives and invest funds only in specified forms. The notification excludes income from business unless it's incidental to the trust's objectives, requiring separate accounts. The trust must file regular income tax returns, and in case of dissolution, its surplus and assets should be transferred to a similar charitable organization.
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