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<h1>Shree Siddhivinayak Temple Trust Gains Tax Exemption Under Income-tax Act Section 10(23C)(v) for 1998-2001</h1> The Central Government has notified the 'Shree Siddhivinayak Ganapati Temple Trust, Mumbai' under clause (23C)(v) of section 10 of the Income-tax Act, 1961, for assessment years 1998-1999 to 2000-2001. The notification stipulates that the Trust must apply its income solely to its established objectives, invest funds according to specified modes, maintain separate accounts for any incidental business, file regular tax returns, and, upon dissolution, transfer surplus assets to a similar charitable organization. The notification is issued under Notification No. 335 of 2002, dated 30th October 2002.