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of <h1>Bochasanwashi Shri Akshar Purushottam Swaminarayan Sanstha Gains Tax Exemption Status Under Section 10(23C)(v) for 2002-2005</h1> The Central Government has notified the 'Bochasanwashi Shri Akshar Purushottam Swaminarayan Sanstha, Ahmedabad' under clause (23C)(v) of section 10 of the Income-tax Act, 1961, effective for assessment years 2002-2003 to 2004-2005. The notification stipulates that the organization must apply its income exclusively for its established objectives, invest funds as specified in sub-section (5) of Section 11, maintain separate accounts for incidental business activities, file regular income tax returns, and upon dissolution, transfer surplus assets to a similar charitable organization.
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