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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Mata Aroritanandamayi Math in Kollam gets tax exemption under Section 10(23C)(v) for 1997-2000; must adhere to strict guidelines.</h1> The Central Government has notified the 'Mata Aroritanandamayi Math' located in Kollam District, Kerala, under clause (23C)(v) of section 10 of the Income-tax Act, 1961, for the assessment years 1997-98 to 1999-2000. The notification mandates that the entity must apply its income solely to its established objectives, restricts investment of funds to specified modes, and requires separate accounting for any incidental business income. Additionally, the entity must file regular income tax returns, and in case of dissolution, its surplus assets should be transferred to a similar charitable organization.
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