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<h1>Ghatkopur Hindu Smashan Bhoomi Trust Gains Tax Exempt Status for 1970-81 under Section 10(23C) of Income-tax Act</h1> The Central Government has issued a notification under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, declaring the Ghatkopur Hindu Smashan Bhoomi Trust as a notified entity. This notification applies for the assessment years 1970-71 to 1980-81, allowing the Trust certain tax exemptions as specified in the Act. The notification is identified as S.O.1492 and is dated April 7, 1980.