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    <title>Notified under section 10 (23C) &quot;Sree Padmanabhaswamy Temple trust, Trivandrum&quot;</title>
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    <description>The Central Government notifies Sree Padmanabhaswamy Temple trust as entitled to tax-exempt status for specified assessment years subject to conditions: income must be applied or accumulated solely for its objects; investments and deposits are restricted to legally permitted forms (excluding voluntary contributions held as jewellery or furniture); business income is excluded unless incidental with separate books; regular income-tax returns must be filed; and on dissolution surplus assets must go to a similar charitable organisation.</description>
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      <description>The Central Government notifies Sree Padmanabhaswamy Temple trust as entitled to tax-exempt status for specified assessment years subject to conditions: income must be applied or accumulated solely for its objects; investments and deposits are restricted to legally permitted forms (excluding voluntary contributions held as jewellery or furniture); business income is excluded unless incidental with separate books; regular income-tax returns must be filed; and on dissolution surplus assets must go to a similar charitable organisation.</description>
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