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of <h1>Central Government Notifies Trust Under Section 10(23C)(iv) for Tax Exemption; Conditions Apply for Income Use and Investments.</h1> The Central Government has notified the 'Adhiprasakthi Charitable, Medical, Educational and Cultural Trust, Melmaruvathur' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961 for the assessment years 2000-2001 to 2002-2003. The Trust must apply its income exclusively to its established objectives, invest funds only in specified forms, and file regular income tax returns. Business income is exempt only if incidental to its objectives with separate accounts. Upon dissolution, surplus assets must be transferred to a similar charitable organization.
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