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of <h1>Swaminarayan Alcsharpith Ahmedabad Gains Tax Exemption Under Section 10(23C)(iv) for 2002-2005 with Strict Compliance.</h1> The Central Government has notified 'Swaminarayan Alcsharpith, Ahmedabad' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, applicable for assessment years 2002-2003 to 2004-2005. The notification stipulates that the organization must apply its income solely for its established objectives, invest funds only in specified modes, and maintain separate accounts for any incidental business activities. It must also file regular income tax returns and, upon dissolution, transfer surplus assets to a similar charitable organization.
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