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of <h1>Shri Radhikaji Mandir Trust gains tax exemption under section 10(23C)(v) for 1993-94 to 1995-96; must follow specific conditions.</h1> The Central Government has notified the 'Shri Radhikaji Mandir Trust, Bet' under clause (23C)(v) of section 10 of the Income-tax Act, 1961, applicable for the assessment years 1993-94 to 1995-96. The trust must apply its income exclusively to its established objectives, invest funds as specified in section 11(5), and maintain separate accounts for any incidental business activities. It is required to file regular income tax returns and, upon dissolution, transfer surplus assets to a similar charitable organization. This notification excludes income from business profits unless incidental to the trust's objectives.
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