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of <h1>'Veerayatan, Rajgir' Notified Under Section 10(23C)(v) for Tax Exemption; Must Comply with Specific Income and Investment Rules.</h1> The Central Government has notified 'Veerayatan, Rajgir, Bihar' under clause (23C)(v) of section 10 of the Income-tax Act, 1961, for the assessment years 1999-2000 to 2001-2002. The notification stipulates that the entity must apply its income exclusively to its established objectives, restricts investment of funds to specified modes, and excludes business income unless incidental to its objectives with separate accounting. The entity is required to file regular income tax returns, and in case of dissolution, its surplus must be transferred to a charitable organization with similar objectives.
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