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of <h1>Central Government Grants Tax Exemption to Franciscan Missionaries of Mary Under Section 10(23C)(v) for 1993-96 Assessment Years.</h1> The Central Government has notified 'The Institute of the Franciscan Missionaries of Mary, Tamil Nadu' under clause (23C)(v) of section 10 of the Income-tax Act, 1961, for the assessment years 1993-94 to 1995-96. The notification stipulates that the institute must apply its income exclusively to its objectives, restrict investments to specified forms, and maintain separate accounts for any incidental business activities. It must also file regular income tax returns and, upon dissolution, transfer any surplus assets to a similar charitable organization.
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