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of <h1>Central Government Grants Tax Exemption to Jagadguru Sri Sankaracharya Swamigal Srimatam for 2002-2005 Under Section 10(23C)(v)</h1> The Central Government has notified the 'Jagadguru Sri Sankaracharya Swamigal Srimatam Samasthanam, Kancheepuram, Tamil Nadu' under clause (23C)(v) of section 10 of the Income-tax Act, 1961, for assessment years 2002-2003 to 2004-2005. The notification is subject to conditions: income must be applied to its established objectives, funds must be invested as specified in section 11(5), business income is only exempt if incidental to objectives with separate accounts, regular income tax returns must be filed, and in case of dissolution, surplus assets must be transferred to a similar charitable organization.
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