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of <h1>Sri Sathya Sai Central Trust Notified Under Section 10(23C)(iv) for Tax Exemption, Must Comply with Specific Conditions</h1> The Central Government has notified the 'Sri Sathya Sai Central Trust, Brindavan, Bangalore' under section 10(23C)(iv) of the Income-tax Act, 1961, for the assessment years 2005-2006 to 2007-2008. The Trust must apply its income exclusively to its objectives, invest funds only in specified modes, and maintain separate accounts for any incidental business activities. It is required to file regular income returns and, upon dissolution, transfer surplus assets to a similar charitable organization. This notification excludes profits from business unless incidental to the Trust's objectives.
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