The Central Government notifies the 'The Temple Charitable Institutions and Funds of the Goud Saraswat Brahman Community of Bombay, Mumbai' for the purpose of clause (23C)(v) of section 10 of the Income-tax Act, 1961 - 202/2002 - Income Tax Act, 1961
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Charitable institution tax exemption notified subject to conditions on application of income, investments, business and dissolution. Notification grants tax-exempt status to the Temple Charitable Institutions and Funds of the Goud Saraswat Brahman Community of Bombay, Mumbai subject to conditions: income must be applied or accumulated wholly and exclusively for charitable objects; investments limited to forms specified in section 11(5) except certain voluntary contributions; business income excluded unless incidental with separate books; regular filing of returns required; and on dissolution surplus and assets must pass to a charitable organisation with similar objectives.
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Charitable institution tax exemption notified subject to conditions on application of income, investments, business and dissolution.
Notification grants tax-exempt status to the Temple Charitable Institutions and Funds of the Goud Saraswat Brahman Community of Bombay, Mumbai subject to conditions: income must be applied or accumulated wholly and exclusively for charitable objects; investments limited to forms specified in section 11(5) except certain voluntary contributions; business income excluded unless incidental with separate books; regular filing of returns required; and on dissolution surplus and assets must pass to a charitable organisation with similar objectives.
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