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of <h1>'The Fathers of Holy Cross, Bangalore' Notified Under Section 10(23C)(v) for Tax Exemption 1994-97</h1> The Central Government has notified 'The Fathers of Holy Cross, Bangalore' under clause (23C)(v) of section 10 of the Income-tax Act, 1961, applicable for the assessment years 1994-95 to 1996-97. The notification stipulates that the organization must apply its income solely for its established objectives and invest funds only in specified forms. It excludes application to business profits unless incidental to its objectives, requiring separate accounting. The organization must file regular income tax returns and, upon dissolution, transfer any surplus and assets to a similar charitable entity.
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