The Central Government notifies the 'The Dohnavur Fellowship, Dohnavur, Tirunelveli Distt. Tamilnadu' for the purpose of clause (23C) (v) of section 10 of the Income-tax Act. 1961 - 210/2003 - Income Tax

Tax exemption notification: charitable designation granted subject to exclusive application of income and compliance obligations.

The Central Government notifies The Dohnavur Fellowship as eligible under the charitable exemption provision for specified assessment years, subject to conditions: income must be applied or accumulated exclusively for the objects; investments or deposits of funds are limited to permitted forms (excluding specified tangible voluntary contributions); business income is excluded unless incidental and separately accounted; the assessee must file returns regularly; and on dissolution surplus assets must transfer to a similar charitable organisation.