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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Swami Ramananda Tirtha Memorial Committee Gains Tax Exemption Under Section 10(23C)(iv) for Specific Assessment Years</h1> The Central Government has notified the 'Swami Ramananda Tirtha Memorial Committee, Hyderabad' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, applicable for the assessment years 1999-2000 to 2001-2002. The notification stipulates that the committee must apply its income solely to its established objectives, invest funds in specified modes, and maintain separate accounts for any incidental business activities. The committee is required to file regular tax returns, and upon dissolution, any surplus assets must be transferred to a similar charitable organization.
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