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of <h1>Central Government Notifies Shri Dwarkadhishji Mandir Trust Under Section 10(23C)(v) for Tax Exemption, 1993-1996.</h1> The Central Government has notified the 'Shri Dwarkadhishji Mandir Trust, Bet' under clause (23C)(v) of section 10 of the Income-tax Act, 1961, for assessment years 1993-94 to 1995-96. The trust must apply its income exclusively to its established objectives and invest its funds according to specified forms. The notification excludes income from business profits unless incidental to the trust's objectives, with separate accounts maintained. The trust is required to file regular income returns and, upon dissolution, transfer surplus assets to a similar charitable organization.
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