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of <h1>Sree Padmanabhaswamy Temple Trust gains tax exemption under Section 10(23C)(v), must adhere to specific financial conditions.</h1> The Central Government has designated the Sree Padmanabhaswamy Temple Trust in Trivandrum under clause (23C)(v) of section 10 of the Income-tax Act, 1961, effective for the assessment year 1995-1996. The notification stipulates that the Trust must use its income solely for its established objectives, restrict investments to specified forms, and maintain separate accounts for any incidental business activities. Additionally, the Trust is required to file regular income tax returns and, upon dissolution, transfer any surplus assets to a similar charitable organization.
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