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of <h1>Government Recognizes Jesuit Madurai Province Under Section 10(23C)(v) for Tax Exemptions, Sets Conditions for Compliance</h1> The Central Government has issued a notification under clause (23C)(v) of section 10 of the Income-tax Act, 1961, recognizing 'The Jesuit Madurai Province, Dindigul, Tamil Nadu' for specific assessment years (1994-95 to 1996-97). The notification stipulates that the entity must use its income solely for its established objectives, adhere to specific investment guidelines, and maintain separate accounts for any incidental business activities. Additionally, the entity must file regular income tax returns and, upon dissolution, transfer any surplus assets to a charitable organization with similar objectives.
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