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<h1>Hazrat Pir Mohammed Shah Dargah Sharif Trust gains tax exemption under Section 10(23C)(v) for 1997-2000.</h1> The Central Government has notified the Hazrat Pir Mohammed Shah Dargah Sharif Trust, Ahmedabad, under clause (23C)(v) of section 10 of the Income-tax Act, 1961, for assessment years 1997-98 to 1999-2000. The trust must apply its income exclusively to its established objectives, avoid unauthorized investments, and maintain separate accounts for any incidental business activities. Additionally, it must file regular income tax returns, and in the event of dissolution, its surplus and assets must be transferred to a charitable organization with similar objectives. This notification is issued under Notification No. 201 of 2002, dated 12th August 2002.