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of <h1>Arch Diocese of Trivandrum notified under Income-tax Act for specific years; must adhere to strict financial guidelines.</h1> The Central Government has notified the Arch Diocese of Trivandrum, Pattom, Trivandrum, under clause (23C)(v) of section 10 of the Income-tax Act, 1961, for assessment years 1990-91 to 1992-93. The notification stipulates that the assessee must apply its income exclusively to its established objectives, invest funds as specified in section 11(5), and maintain separate accounts for any incidental business. Additionally, the assessee must file regular income tax returns and, upon dissolution, transfer surplus assets to a similar charitable organization.
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