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of <h1>Sri Aurobindo Patha Mandir Trust Notified for Tax Exemption Under Section 10(23C)(v) for 2000-2003 with Conditions</h1> The Central Government has notified the 'Sri Aurobindo Patha Mandir Trust, Kolkata' under clause (23C)(v) of section 10 of the Income-tax Act, 1961, for assessment years 2000-2001 to 2002-2003. The notification specifies conditions: the trust must apply or accumulate its income solely for its established objectives, invest funds according to section 11(5) guidelines, ensure business income is incidental and separately accounted, regularly file income tax returns, and in case of dissolution, transfer surplus assets to a similar charitable organization.
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