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of <h1>Sri Raja Rajeshwari Devasthanam Trust Gains Tax Exemption Under Section 10(23C)(v) for Specific Assessment Years</h1> The Central Government has notified the 'Sri Raja Rajeshwari Devasthanam Trust, Bangalore' under clause (23C)(v) of section 10 of the Income-tax Act, 1961, applicable for the assessment years 2002-2003 to 2004-2005. The Trust must apply its income solely to its established objectives and invest funds as specified in section 11(5). The notification excludes income from business profits unless the business supports the Trust's objectives with separate accounts. The Trust is required to file regular income tax returns, and in case of dissolution, its assets must be transferred to a similar charitable organization.
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