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<h1>Calcutta Zoroastrian Fund Gains Tax Exemption for 2002-2005 Under Section 10(23C)(v) of Income-tax Act</h1> The Central Government has notified the 'Calcutta Zoroastrian Community's Religious and Charity Fund, Kolkata' under clause (23C)(v) of section 10 of the Income-tax Act, 1961, for the assessment years 2002-2003 to 2004-2005. The notification stipulates that the fund must apply its income solely to its established objectives and restrict investments to specified forms. Business income is exempt unless incidental to its objectives, with separate accounts maintained. The fund must file regular income tax returns, and in case of dissolution, any surplus and assets must be transferred to a similar charitable organization.