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of <h1>Shree Jain Swetamber Bhandnr Tirth Notified Under Section 10(23C)(v) for Tax Exemption; Must Follow Specific Conditions</h1> The Central Government has notified 'Shree Jain Swetamber Bhandnr Tirth, Pawa Puri, Bihar' under clause (23C)(v) of section 10 of the Income-tax Act, 1961, applicable for the assessment years 1996-97 and 1998-99. The notification mandates that the entity must apply its income exclusively for its established purposes, invest funds in specified modes, and maintain separate accounts for business income. The entity is also required to file regular income tax returns and, upon dissolution, transfer surplus assets to a similar charitable organization.
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