https://www.taxtmi.com/notifications?id=4914 A Section 10(23C)(v) exemption treats income received by any person on behalf of the specified trust as not includible in that person's total income for the assessment years notified, subject to conditions: application or limited accumulation of income for institutional objects, restricted modes of investment per section 11(5), exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a similar organisation. en-us Tue, 14 Mar 2006 00:00:00 +0530 Tue, 22 Jul 2008 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=4914 A Section 10(23C)(v) exemption treats income received by any person on behalf of the specified trust as not includible in that person's total income for the assessment years notified, subject to conditions: application or limited accumulation of income for institutional objects, restricted modes of investment per section 11(5), exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a similar organisation. Notifications Income Tax Tue, 14 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/notifications?id=4914