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of <h1>Sree Padmanabhaswamy Temple Receives Tax Exemption for 1999-2002 Under Section 10(23C)(v) of Income-tax Act</h1> The Central Government has notified the Sree Padmanabhaswamy Temple in Trivandrum, Kerala, under Section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification stipulates that the temple must apply its income exclusively to its established objectives and invest funds in specified forms. It excludes income from business unless incidental to its objectives, requiring separate accounts. The temple must file regular income tax returns, and in case of dissolution, its assets should be transferred to a similar charitable organization.
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