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    <title>The Central Government notified the &quot;Gurudwara Bara Sikh Sangat, M.G. Road, Kolkata&quot; under section 10(23C) (v)</title>
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    <description>The Central Government notifies Gurudwara Bara Sikh Sangat, M.G. Road, Kolkata for income-tax exemption for specified assessment years, conditional on applying or accumulating income wholly and exclusively for its objects; restricting investments to forms permitted by Section 11(5) and allowing only specified non-monetary voluntary contributions; excluding business income unless incidental and separately accounted; requiring regular filing of income-tax returns; and mandating transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.</description>
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      <description>The Central Government notifies Gurudwara Bara Sikh Sangat, M.G. Road, Kolkata for income-tax exemption for specified assessment years, conditional on applying or accumulating income wholly and exclusively for its objects; restricting investments to forms permitted by Section 11(5) and allowing only specified non-monetary voluntary contributions; excluding business income unless incidental and separately accounted; requiring regular filing of income-tax returns; and mandating transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.</description>
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