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of <h1>Diocese of Aurangabad Gains Tax Exemption: Must Comply with Section 10(23C)(iv) Conditions for 1992-95 Tax Years.</h1> The Central Government has notified the 'Diocese of Aurangabad, Aurangabad' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, applicable for assessment years 1992-93 to 1994-95. The notification specifies conditions: the income must be applied exclusively to its objectives; funds must be invested as per Section 11(5) except for certain voluntary contributions; business income must be incidental and separately accounted; regular income tax returns must be filed; and upon dissolution, assets should be transferred to a similar charitable organization.
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